There Is a Newer Version
of
the North Carolina General Statutes
2011 North Carolina General Statutes
Chapter 39 Conveyances.
Article 10 - Real Property Tax Proration.
39-60. Property tax proration on sale of real property.
Universal Citation:
NC Gen Stat § 39-60
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
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.)
Disclaimer: These codes may not be the most recent version. North Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
