(a). Place of Filing. One such scam involves fake property liens.It threatens taxpayers with a tax bill from a fictional government agency. The lists below are published to notify taxpayers of delinquent real estate and personal property taxes that are subject to enforced collection action(s). Find Local Rules and Forms that provide procedures and guidelines for courts in Mecklenburg County. A money judgment in favor of the United States in a tax case should state one figure that is the entire amount to which the United States is entitled. Search for North Carolina Lien records. Explore the types of liens, such as tax liens and judgment liens. Attach and garnish the taxpayer's wages, salary or bank deposits. It tells you how to fill out the right forms, prepare for trial, handle the trial, and follow through on the judge's decision.