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N.C. Gen. Stat. § 105-386

Tax paid by holder of lien; remedy

Applied in 1 court decision — leading case 804 F. Supp. 762 - Goldsboro Milling Co. v. Reaves (1991)

Most recently applied in 804 F. Supp. 762 - Goldsboro Milling Co. v. Reaves (November 1991)

1879, c. 71, s. 55; Code, s. 3700; 1901, c. 558, s. 46; Rev., s. 2858; C.S., s. 7981; 1971, c. 806, s. 1.

If any person having a lien or encumbrance of any kind upon real property shall pay the taxes that constitute a lien upon the real property:

(1) He shall thereby acquire a lien upon the real property from the time of payment, which lien shall be superior to all other liens and which may be enforced by an action in the appropriate division of the General Court of Justice of the county in which the real property is situated.

(2) He may, by an action for moneys paid to the use of the owner of the real property at the time of payment, recover the amount paid.

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.