{"data":{"id":"us-nc/n.c.-gen.-stat.-39-60","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 39-60","heading":"Property tax proration on sale of real property.","body":"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.)","path":["Chapter 39. Conveyances.","Article 10. Real Property Tax Proration."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_39/GS_39-60.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:02:02Z","sha256":"d66ef13ad7a16a49cce2345f7e113a58c34e603b85759e170c08ee849b181c54","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-39-51-through-39-59","next":"us-nc/n.c.-gen.-stat.-39a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}