§ 105-243. Taxes recoverable by action.
§ 105‑243. Taxesrecoverable by action.
When requested by theSecretary, the Attorney General must bring an action to recover the amount oftax that is due from a taxpayer and is collectible under G.S. 105‑241.22.In the action, the taxpayer may not challenge the liability for the tax. Ajudgment in the action has the same priority as a tax lien. The judgment is notsubject to a claim for a homestead exemption. The action must be brought in oneof the following:
(1) The Superior Courtof Wake County.
(2) The taxpayer'scounty of residence.
(3) A county where thetaxpayer owns real property.
(4) The county in whichthe taxpayer has its principal place of business.
(5) A court of competentjurisdiction of another state. (1939, c. 158, s. 914; 1973, c. 476, s. 193; 2007‑491,s. 32.)