Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity of any title to real property acquired by a taxing unit or by a private purchaser in any tax foreclosure action or proceeding authorized by this Subchapter or by other laws of this State in force at the time the title was acquired, nor shall any motion to reopen or set aside the judgment in any such tax foreclosure action or proceeding be entertained after one year from the date on which the deed is recorded.
N.C. Gen. Stat. § 105-377
Time for contesting validity of tax foreclosure title
Applied in 1 court decision — leading case 70 N.C. App. 322 - Howell v. Treece (1984)
Most recently applied in 70 N.C. App. 322 - Howell v. Treece (September 1984)
1939, c. 310, s. 1721; 1971, c. 806, s. 1; 1977, c. 886, s. 2.
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.