GroundRules
N.C. Gen. Stat. § 39-60: Property tax proration on sale of real property.
Where this section sits in the code
- Chapter 39. Conveyances.
- Article 10. Real Property Tax Proration.
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.)
Collected 2026-08-27T18:02:02Z. Source file · JSON