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Iredell County, NC

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Iredell County, North Carolina — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → north-carolina. This page covers how Iredell County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Statesville, NC 28677
  • Population (2020 census): 186,693
  • Recording unit: county
  • FIPS: 37097
  • Parent legal framework: north-carolina

C1. Local Tax Sale

Conducts own sale? Yes — Iredell County Tax Collector refers delinquent real estate accounts to foreclosure counsel for court-supervised sale under G.S. 105-374 (mortgage-style civil action) or G.S. 105-375 (in rem). The county’s Foreclosure Auctions page directs all auction questions to the Clerk of Court’s Special Proceedings Department at (704) 832-6600, indicating sales are conducted through the court system rather than via a county-run or third-party online platform.

Platform: In-person courthouse auction (no third-party online auction platform identified). Iredell County’s own website does not advertise a vendor (e.g., RealAuction, GovEase, Bid4Assets). Sale notices are published via local newspapers and filed with the Clerk of Court. Sales take place at the Iredell County Courthouse / Hall of Justice, 226 Stockton Street, Statesville, NC 28677 (the courthouse door, per G.S. 105-374(m)).

Calendar: No fixed county-wide schedule; foreclosures ripen on a rolling basis as individual civil actions are filed and judged. The county’s Tax Collector page notes that during March, all unpaid real estate taxes are advertised in the newspaper with an advertising fee added — this is the G.S. 105-369 delinquency publication, not the sale notice itself. Actual sale dates follow court scheduling and are set by the commissioner/sheriff with required notice. No next known sale date is published on the county website.

Rate within statutory range: The county tax rate is $0.50 per$100 of assessed value (FY 2025). Property is on a 4-year reappraisal cycle; most recent reappraisal effective January 1, 2023; next is January 1, 2027. The interest/penalty rate on delinquent taxes follows the statewide statutory schedule: 2% on January 6, then 0.75% per month (or fraction) thereafter (G.S. 105-360) — the county does not set a separate rate.

Registration / deposit: No separate county registration portal identified. Pursuant to state law (G.S. 1-339.25), the high bidder at any upset-bid auction must post a deposit of the greater of $750 or 5% of the bid. Certified funds (cashier’s check or cash) are the standard payment method at NC courthouse auctions.

Bidder requirements: Photo ID and certified funds at auction; no advance online registration identified for Iredell County court-ordered tax sales.

Delinquent list location: Delinquent real estate taxes are advertised in local newspapers each March (G.S. 105-369 publication requirement). The county does not maintain a separate online delinquent-list URL; parcel-level tax status can be searched via the tax web portal at https://taxweb.iredellcountync.gov/PublicAccess/RealEstate.aspx.

C2. Local Redemption → framework: right-of-redemption

Where to redeem: The owner (or any interested party) stops a G.S. 105-374 foreclosure by paying the full delinquent tax debt, accrued interest, penalties, and costs of the action before sale confirmation. Payment is made to the Iredell County Tax Collector, 135 E Water Street, Statesville, NC 28687. For in rem (105-375) proceedings, the lien may be satisfied before execution by motion to the Clerk.

Local fees: Standard statutory interest (2% January 6 + 0.75%/month) plus advertising fee, foreclosure counsel fees, and court costs — all added to the redemption amount per G.S. 105-374(q) priority waterfall. No county-specific surcharge identified.

Redemption contact:

  • Office: Iredell County Tax Collector Division
  • Address: 135 E Water Street, PO Box 1027, Statesville, NC 28687
  • Phone: 704-878-3020
  • Contact: Bill Furches, Tax Administrator/Collector; Ann Gray Ray, Delinquent Collections Supervisor / Assistant Tax Collector (704-924-4085)
  • URL: https://www.iredellcountync.gov/392/Tax-Collector-Division

Deviations from state default: None identified. Iredell County follows the statewide no-post-sale-redemption rule; once the upset-bid period closes and the sale is confirmed, no right of redemption remains.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Claim filing venue: Surplus proceeds from a confirmed tax foreclosure sale are paid into the Iredell County Clerk of Superior Court (G.S. 105-374(q)(6); G.S. 1-339.70). To claim those funds, a former owner or lienholder files a special proceeding petition with the Clerk.

  • Office: Iredell County Clerk of Superior Court — Special Proceedings Department
  • Address: Hall of Justice, 226 Stockton Street, Statesville, NC 28677 (primary); also Hall of Justice Annex, 203 Constitution Lane, Statesville; and Government Center South, 610 E Center Street, Mooresville, NC 28115
  • Phone (Special Proceedings): 704-832-6606
  • Main clerk phone: 704-832-6600
  • Clerk: Jim Mixson, Clerk of Superior Court
  • URL: https://www.iredellcountync.gov/538/Clerk-of-Superior-Court-District-Attorne

Claim form: No Iredell County-specific surplus-claim form was identified on the county website. NC AOC court forms (available at https://www.nccourts.gov/documents/forms) are used; a verified petition for special proceeding referencing the foreclosure file number is the standard filing. Form name/URL: needs_verification — no direct AOC form URL confirmed for this specific proceeding type.

Local deadline notes: No fixed statutory bar applies while surplus is held by the Clerk (G.S. 1-339.71). If the funds remain unclaimed and are remitted to the NC Department of State Treasurer as unclaimed property, claims may be filed without expiration of the owner’s underlying right (G.S. Ch. 116B). Practical turnaround from petition to payment is typically 6–12 weeks per practitioner sources.

Unclaimed-funds list published: Yes — escheated surplus transferred to the NC Treasurer is searchable at:

Unclaimed list URL: https://unclaimed.nccash.gov/app/claim-search

Contact:

▸ For Investors / Operators — Iredell County conducts court-supervised tax foreclosures under G.S. 105-374 and/or 105-375 with no fixed sale calendar; sales occur on a rolling basis as individual actions ripen. All auction questions go to the Clerk of Court’s Special Proceedings Department (704-832-6606). Bidders attend in person at the Hall of Justice, 226 Stockton Street, Statesville; a deposit of the greater of $750 or 5% of the bid is required at sale under G.S. 1-339.25, and each sale is subject to a 10-day upset-bid period. Delinquent taxes are advertised in local newspapers each March per G.S. 105-369. See north-carolina §5b and §7b for the marketable-title path and surviving-lien analysis.

▸ For Former Owners — Surplus from a confirmed Iredell County tax foreclosure sale is paid to the Iredell County Clerk of Superior Court — Special Proceedings Department (Hall of Justice, 226 Stockton Street, Statesville; 704-832-6606). The claim is made by a special proceeding petition under G.S. 1-339.71 referencing the foreclosure file number. There is no fixed filing deadline while the Clerk holds the funds; amounts that remain unclaimed and are remitted to the NC Treasurer are searchable at unclaimed.nccash.gov with no expiration of the owner’s right.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Tax Collector / Tax AdministratorBill Furches135 E Water Street, PO Box 1027, Statesville, NC 28687704-878-3020https://www.iredellcountync.gov/392/Tax-Collector-Division
Delinquent Collections (Asst. Tax Collector)Ann Gray RaySame as above704-924-4085https://www.iredellcountync.gov/Directory.aspx?DID=28
Clerk of Superior CourtJim MixsonHall of Justice, 226 Stockton St, Statesville, NC 28677704-832-6600 (main); 704-832-6606 (Special Proceedings)https://www.iredellcountync.gov/538/Clerk-of-Superior-Court-District-Attorne
Register of DeedsRenee L. Holland211 Constitution Lane, Statesville, NC 28677 (also 610 E Center Ave Ste 101, Mooresville)704-872-7468 (Statesville); 704-663-4533 (Mooresville)https://www.iredellcountync.gov/1677/Register-of-Deeds
SheriffDarren E. Campbell231 Constitution Lane, Statesville, NC 28677704-878-3180 (Statesville); 704-664-7500 (Mooresville)https://www.iredellsheriff.com/

C5. Local Procedure Notes

  • Foreclosure method: Iredell County’s official website directs all foreclosure auction questions to the Clerk of Court’s Special Proceedings Department, consistent with court-supervised sales under G.S. 105-374 and/or G.S. 105-375. Which method the county predominantly uses (mortgage-style vs. in rem) is not disclosed on any retrieved official page — needs_verification by direct inquiry or review of filed foreclosure cases.

  • March delinquent advertising: All unpaid real estate taxes are advertised in the newspaper each March per G.S. 105-369; an advertising fee is added to the unpaid bill. Collection actions (including foreclosure) may follow. Source: https://www.iredellcountync.gov/392/Tax-Collector-Division

  • 4-year reappraisal cycle: Iredell County reappraises real property every 4 years (most recent: 2023 effective January 1, 2023; next: 2027). This affects assessed values but not the foreclosure procedure. Source: https://www.iredellcountync.gov/405/Property-Reappraisal

  • No online auction platform: Unlike some NC counties, Iredell County does not appear to use a third-party online bidding platform for tax foreclosure sales. Sales occur in person at the courthouse. Separately, county surplus personal property (equipment, vehicles) is sold via GovDeals.com — but this is government equipment disposal, not tax foreclosure. Source: https://www.iredellcountync.gov/485/Surplus-Property

  • Tag-and-Tax Together: Motor vehicle taxes are handled through DMV tag renewal (not foreclosed separately); only real property is subject to tax-lien foreclosure.

  • Deed of trust / mortgage foreclosures: Power-of-sale foreclosures under G.S. Ch. 45 are authorized at the Clerk of Superior Court (G.S. 45-21.16 hearing) and conducted by the trustee; surplus is paid per G.S. 45-21.31/45-21.32 and held by the Clerk. The same Special Proceedings department handles surplus claims from both tax and deed-of-trust foreclosures.

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Which foreclosure method (G.S. 105-374 mortgage-style vs. G.S. 105-375 in rem) Iredell County predominantly uses, or whether it uses both — not disclosed on any retrieved county web page; requires direct inquiry with Tax Collector or review of filed court cases.
  • Specific name and number of the foreclosure law firm(s) retained by Iredell County to conduct tax foreclosures — not published on the county website; firms like Kania Law and Ruff Bond serve other NC counties but no Iredell-specific engagement confirmed.
  • Exact AOC court form numbers / URLs for filing a G.S. 1-339.71 special proceeding petition for surplus with the Iredell County Clerk of Court; no county-specific form identified on the Clerk’s page.
  • Whether the Clerk of Superior Court maintains a publicly accessible list of pending surplus funds in special proceedings (pre-escheat); no such list was found on the county site.
  • Precise dormancy period before the Clerk remits unclaimed surplus to the NC Treasurer (G.S. 116B dormancy rules); the parent north-carolina page flags this as unconfirmed for the state generally.
  • Whether the court-ordered tax sale takes place physically at 226 Stockton Street (Hall of Justice) or at a different courthouse entrance/location; confirmation that “courthouse door” per G.S. 105-374(m) refers to the Hall of Justice in Statesville.
  • Current civil court calendar for Special Proceedings / foreclosure hearings in Iredell County (nccourts.gov calendars returned 403 or required login).

cross_links: north-carolina, right-of-redemption, surplus-funds, third-party-recovery-rules, tyler-v-hennepin-county, due-process-notice, good-faith-purchaser, heirs-property, bankruptcy-automatic-stay, federal-tax-lien-redemption

changelog:

  • 2026-06-02 — Initial population from Iredell County official pages (iredellcountync.gov), NC Courts directory, Register of Deeds, Sheriff’s Office; cross-referenced against north-carolina parent page. All key office contacts and portals verified from official county URLs. Foreclosure method (105-374 vs. 105-375) not confirmed — flagged needs_verification. gap_score 6.

▸ For Investors / Operators — Iredell County conducts court-supervised tax foreclosures under G.S. 105-374 and/or 105-375 with no fixed sale calendar; sales occur on a rolling basis as individual actions ripen. All auction questions go to the Clerk of Court’s Special Proceedings Department (704-832-6606). Bidders attend in person at the Hall of Justice, 226 Stockton Street, Statesville; a deposit of the greater of $750 or 5% of the bid is required at sale under G.S. 1-339.25, and each sale is subject to a 10-day upset-bid period. Delinquent taxes are advertised in local newspapers each March per G.S. 105-369. See north-carolina §5b and §7b for the marketable-title path and surviving-lien analysis.

▸ For Former Owners — Surplus from a confirmed Iredell County tax foreclosure sale is paid to the Iredell County Clerk of Superior Court — Special Proceedings Department (Hall of Justice, 226 Stockton Street, Statesville; 704-832-6606). The claim is made by a special proceeding petition under G.S. 1-339.71 referencing the foreclosure file number. There is no fixed filing deadline while the Clerk holds the funds; amounts that remain unclaimed and are remitted to the NC Treasurer are searchable at unclaimed.nccash.gov with no expiration of the owner’s right.

Legal information, not legal advice. This page summarizes Iredell County, North Carolina operational practices for educational purposes and may be incomplete or out of date. Law and county procedures change. Verify every cited source and consult a licensed North Carolina attorney before acting. Last verified: 2026-06-02.

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