Part I.

Amends GS 1-339.54 concerning the 10 days' notice required prior to the execution sale of a judgement debtor's real property. Changes the method of notice required for a judgement debtor not found in the county to now require the sheriff to send a copy of the notice of sale by registered mail or certified mail, return receipt requested (previously, registered mail only) to the judgement debtor at the judgement debtor's last known address. Maintains service requirements specified for judgement debtors not found in the county. Makes additional clarifying changes. Makes language gender neutral. Applies to executions issued on or after October 1, 2021. 

Part II.

Enacts GS 1-339.36(c) to establish that the liability provisions of subsections (e) and (f) of GS 1-339.30 apply to a defaulting bidder in a private judicial sale of real or personal property. Makes conforming changes to the caption.

Enacts GS 46A-84.5 to permit any party to a partition proceeding or an officer designated to make the sale to petition the court at any time to revoke its order confirming the partition sale if a purchaser defaults on the purchaser's bid. Requires the petitioner to service all parties required under Rule 5 of the Rules of Civil Procedure, and serve the purchaser under Rule 4(j) if the purchaser is not a party. If the court finds default and that the purchaser cannot cure the default, requires the court to revoke its order of confirmation and order a resale. 

Makes a technical change to GS 46A-83 to refer to service (rather than delivery of a copy) of a petition for revocation of an order confirming the partition sale of real property properly made within 15 days of entry pursuant to the statute's provisions. 

Applies to actions or proceedings pending on or commenced on or after the date the act becomes law. 

Part III.

Makes the following changes to GS 105-374, concerning authorized foreclosure actions in the nature of an action to foreclose a mortgage. Maintains that taxing units can proceed under the statute on the tax lien created by GS 105-355(a). Eliminates language that allows taxing units to proceed under the statute for tax liens acquired at a tax lien sale held under former GS 105-369 prior to July 1, 1983, with or without a lien sale certificate (the statute has since been amended to provide for advertisement of tax liens). Clarifies that costs include a commissioner's fee of up to 5% of the purchase price for foreclosure actions in which the court enters a judgement confirming the sale of real property. No longer includes a commissioner's fee in the cost for redemption in the case of redemption prior to the judgement. Makes clarifying, technical, and organizational changes. Makes language gender neutral. Applies to tax foreclosure actions commenced on or after October 1, 2021. 

Amends GS 105-373, concerning settlements of tax collectors. No longer refers to tax sale certificates concerning settlements at the end of a tax collector's term or vacancy during term, and delivery of tax receipts and tax records to the collector's successor. Corrects a statutory reference regarding collection of classified motor vehicle taxes. Makes clarifying, technical, and organizational changes. Makes language gender neutral. 

Amends GS 105-378, concerning the limitations of remedies for counties and municipalities for tax collection or lien enforcement. No longer refers to tax sales certificates. Makes clarifying and technical changes. 

Part III is effective October 1, 2021.