Enacts new GS 105-365.2, requiring the tax collector to provide notice of the intent to seize and levy upon property to satisfy the delinquent tax liability, after taxes are delinquent and at least 10 days before the collector may levy upon and sell tangible personal property. Specifies requirements for the content of the notice and serving the notice. Applies to levies upon property occurring on or after July 1, 2013.