There is a newer version of the North Carolina General Statutes
2015 North Carolina General Statutes
Chapter 39 - Conveyances.
Article 10 - Real Property Tax Proration.
§ 39-60 - Property tax proration on sale of real property.
NC Gen Stat § 39-60 (2015) What's This?
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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