NCGS 105-367(b) gives the tax collector the authority to seize and sell personal property to satisfy the tax lien on real or personal property. If you are a taxpayer, and have received a Notice of a Levy on Personal Property for Taxes from the Orange County Sheriff, you must pay all taxes plus the costs to the Sheriff. The tax office will not accept payments. Please contact the Sheriff’s office. The personal property under levy will be seized and removed from the custody of the taxpayer. If the property cannot be removed, the collector will take whatever actions are necessary to protect the levy. For more information on personal property the sheriff is selling, visit the tax auction page.