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TAXATION.

Raleigh City Charter, art. VI, § 6.42
in effect
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Sec. 6.42 - TAXATION. (a) It shall be the power of the City of Raleigh and the duty of the City Council of the City of Raleigh, annually, to levy taxes that will raise sufficient funds for the operation and management of the affairs of the City, and shall levy and collect the same in accordance with the provisions as now or may hereafter exist under the general laws of the State of North Carolina; and said City shall have the further power to levy and collect such further taxes as may be approved by a vote of the electorate, and in accordance with such authority with respect thereto as may now or hereafter be granted to said City; provided, all polls and property taxable within the City of Raleigh shall be listed and valued and all property assessed as provided for in the listing, valuation and assessing of the same under the laws which may now or hereafter be applicable to Wake County and/or the City of Raleigh, and said City may levy and collect such license and privilege taxes as may be provided by law and ordinances of the City Council. (b) The ad valorem taxes levied by the City of Raleigh shall constitute a lien upon personal and real property, as provided by the general laws of the State of North Carolina, as the same may now or hereafter be enacted, and the City of Raleigh shall enforce and perfect the same upon personal and real property under the provisions and procedure which may now or hereafter be outlined and provided for in the general laws of the State of North Carolina; provided, further, that in the event that the City of Raleigh shall become the purchaser and owner of any real property in the enforcement of such tax liens, said real property so acquired may be sold at public sale at any time thereafter by the City of Raleigh.
Source: City of Raleigh, North Carolina, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/nc/raleigh/codes/code_of_ordinances?nodeId=DIVICH_ARTVIMUFU_S6.42TAFetched: 11/1/2026

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6.42 | Corpus