There are two methods to foreclose a tax lien. Properties with delinquent real estate taxes are subject to tax foreclosure.Learn how the North Carolina foreclosure process works, including preforeclosure steps, foreclosure procedures, and homeowner rights . This page breaks down the rules, requirements, and deadlines you need to follow to file a North Carolina mechanics lien. Our firm manages lien foreclosures and provides the latest information about upcoming listings and auctions for those interested in making a bid. Search for North Carolina Lien records. Explore the types of liens, such as tax liens and judgment liens. Once a judgment lien is on your real estate, it typically remains until you decide to sell or refinance the property. For questions relating to case information or documents in court files, please contact the clerk of superior court in the county where the case is located. You will need to fill out an Upset Bid form as well as a Certification of Identity.