2013 North Carolina General Statutes
Chapter 105 - Taxation.
Article 26 - Collection and Foreclosure of Taxes.
Section 105-377 - Time for contesting validity of tax foreclosure title.
105-377. Time for contesting validity of tax foreclosure title.
Notwithstanding any other provisions of law prescribing the period for commencing an action, no action or proceeding shall be brought to contest the validity of any title to real property acquired by a taxing unit or by a private purchaser in any tax foreclosure action or proceeding authorized by this Subchapter or by other laws of this State in force at the time the title was acquired, nor shall any motion to reopen or set aside the judgment in any such tax foreclosure action or proceeding be entertained after one year from the date on which the deed is recorded. (1939, c. 310, s. 1721; 1971, c. 806, s. 1; 1977, c. 886, s. 2.)
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