Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterII. LISTING, APPRAISAL, AND ASSESSMENT OFPROPERTY AND COLLECTION OF TAXES ON PROPERTY |
Article25. Levy of Taxes and Presumption of Notice |
§105-348. All interested persons charged with notice of taxes
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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.
(1939, c. 310, s. 1705; 1971, c. 806, s. 1.)