N.C. Gen. Stat. § 46A-78: Partition sale of real property subject to a life estate.

If the real property to be partitioned by sale is subject to a life estate, a life tenant who joins in the proceeding shall receive the value of the life tenant's share calculated according to mortality tables accepted by the court and paid out of the proceeds to the life tenant. The owners of the remainder or reversionary interest have no interest in this payment to the life tenant. (1887, c. 214, s. 3; Rev., s. 2509; C.S., s. 3235; 2020-23, ss. 2(bb), 3.)