Quick answerNorth Carolina sells tax deeds for unpaid property taxes. Redemption: No post-sale redemption. Owner may pay off taxes, interest and costs until confirmation (mortgage-style foreclosure, G.S. 105-374) or until the upset-bid period closes (in rem foreclosure, G.S. 105-375); every sale is subject to a 10-day upset-bid period Sales: No fixed annual sale date; individual foreclosure sales are scheduled case-by-case as actions conclude, year-round Governing law: North Carolina General Statutes, Chapter 105, Article 26 (esp. §§ 105-374, 105-375).