2005 North Carolina Code - General Statutes § 20-98. Tax lien.

§ 20‑98.  Tax lien.

In the distribution of assets in case of receivership or insolvency of the owner against whom the tax herein provided is levied and in the order of payment thereof, the State shall have priority over all other debts or claims except prior recorded liens or liens given by statute an express priority. (1937, c. 407, s. 62.)