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