North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-363
Remedies of cotenants and joint owners of real property
# (a)
Payment of Taxes on Share of One Cotenant. - Any one of several tenants in common or joint tenants (other than copartners) of real property may pay that portion of the taxes, interest, and costs that are a lien upon his undivided share of the property and thereby release the tax lien from his share. Thereafter, in any partition sale of the property the share of the joint owner who has paid his portion of the taxes shall be set apart free from the tax lien, and his share of the proceeds of any sale shall not be diminished by disbursements to pay any taxes, interest, or costs. In the event the tax lien is foreclosed and the property is sold for failure to pay taxes, the share of any joint owner who has paid his portion of the taxes shall be excepted from the advertisement and sale.
# (b)
Payment of Entire Amount of Taxes by One Cotenant. - Any one of several tenants in common or joint tenants (other than copartners) of real property may pay the entire amount of the taxes, interest, and costs constituting a lien on the property, and any amount so paid that is in excess of his share of the taxes, interest, and costs and that was not paid through agreement with or on behalf of the other joint owners shall constitute a lien in his favor upon the shares of the other joint owners. Such a lien may be enforced in a proceeding for actual partition, a proceeding for partition and sale, or by any other appropriate judicial proceeding. (1901, c. 558, ss. 13, 14, 47; Rev., s. 2860; C.S., s. 7983; 1971, c. 806, s. 1.)
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In this article (28 sections)
- 105-349 · Appointment, term, qualifications, and bond of tax collectors…
- 105-350 · General duties of tax collectors
- 105-351 · Authority of successor collector
- 105-352 · Delivery of tax receipts to tax collector; prerequisites;…
- 105-353 · Place for collection of taxes
- 105-354 · Collections for districts and other units of local government
- 105-355 · Creation of tax lien; date as of which lien attaches
- 105-356 · Priority of tax liens
- 105-357 · Payment of taxes
- 105-358 · Waiver of penalties; partial payments
- 105-359 · Prepayments
- 105-360 · Due date; interest for nonpayment of taxes; discounts for…
- 105-361 · Statement of amount of taxes due
- 105-362 · Discharge of lien on real property
- 105-363 · Remedies of cotenants and joint owners of real property
- 105-364 · Collection of taxes outside the taxing unit
- 105-365 · Preference accorded taxes in liquidation of debtors' estates
- 105-365.1 · When and against whom collection remedies may be used
- 105-366 · Remedies against personal property
- 105-367 · Procedure for levy
- 105-368 · Procedure for attachment and garnishment
- 105-369 · Advertisement of tax liens on real property for failure to…
- 105-370-thru-372 · Repealed by Session Laws 1983, c. 808, ss. 2-4
- 105-373 · Settlements
- 105-374 · Foreclosure of tax lien by action in nature of action to…
- 105-375 · In rem method of foreclosure
- 105-376 · Taxing unit as purchaser at foreclosure sale; payment of…
- 105-378 · Limitation on use of remedies