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hey everyone Casey them in here were talking about tax cells today in the state of North Carolina now North Carolina is a tax deed state in a text deed state the actual property is sold for failure to pay property taxes this is different from a tax lien state were just a lien against the property is sold to North Carolina sells actual deeds or they sell the property now there are a few different types of tax deed sells in the state of North Carolina in order they begin whats called a tax foreclosure sell at this sell the property is sold with the opening bid being the amount of delinquent taxes interest and fees that are due against that property its a standard auction format where the person willing to pay the most amount of money will become the winning bidder however North Carolina uses was a 10 day period for what they refer to as an upset bid period during this 10-day period after the auction s concluded another bidder can come in and submit a bid that is 5 percent higher tha