All persons who have or who may acquire any interest in any real or personal property that may be or may become subject to a lien for taxes are hereby charged with notice that such property is or should be listed for taxation, that taxes are or may become a lien thereon, and that if taxes are not paid the proceedings allowed by law may be taken against such property. This notice shall be conclusively presumed, whether or not such persons have actual notice.
N.C. Gen. Stat. § 105-348
All interested persons charged with notice of taxes
Applied in 2 court decisions — leading case In re Joan Fabrics Corp. (2014)
Most recently applied in 619 F. App'x 62 - In Re Joan Fabrics Corp. (August 2015)
1939, c. 310, s. 1705; 1971, c. 806, s. 1.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.