The State Court Action concerns a commercial loan made in the initial amount of. Learn how the North Carolina foreclosure process works, including preforeclosure steps, foreclosure procedures, and homeowner rights .There are two methods to foreclose a tax lien. Prepare your documents. Login to the efile system. These rules shall govern the procedure in the superior and district courts of the State of North Carolina in all actions and proceedings of a civil nature. There are two methods to foreclose a tax lien. An HOA or COA must send you a notice before filing a lien and a copy of the lien itself. The COA or HOA may foreclose its lien. 6 of the Appendix to the Final Rule.