N.C. Gen. Stat. § 39-60

Current through Session Law 2024-58

Section 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.

N.C. Gen. Stat. § 39-60

Added by 2006 N.C. Sess. Laws 106,s. 7, eff. 10/1/2006.