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2009 North Carolina Code
Chapter 39 - Conveyances.
§ 39-60. Property tax proration on sale of real property.

Article 10.

Real Property Tax Proration.

§ 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.)

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