North Carolina General Statutes § 39-60 Property tax proration on sale of real property

Unless otherwise provided by contract, property taxes on the real property being sold shall be prorated between the seller and buyer of the real property on a calendar-year basis. (2006-106, s. 7.)

Sections:  Previous  39-32.3  39-32.4  39-33  39-34  39-35  39-36  39-37  39-38  39-39  39-44  39-45  39-46  39-47  39-50  39-60

Last modified: March 23, 2014