State Codes and Statutes
Statutes > North-carolina > Chapter_105 > GS_105-384§105‑384. Duties and liabilities of life tenant.
(a) If real or personalproperty is held by a tenant for life or by a tenant for the life of another,it shall be the duty of the life tenant to pay the taxes imposed on theproperty.
(b) Any remainderman orreversioner of real or personal property who pays the taxes thereon may recoverthe money so paid in an action against the life tenant of the property; in thecase of real property, the action may be brought only in the appropriatedivision of the General Court of Justice of the county in which the realproperty is located.
(c) Any tenant for lifeof real or personal property who suffers the property to be foreclosed and soldor sold under levy for failure to pay the taxes thereon shall be liable to the remaindermanor to the reversioner for any damages incurred. (1879, c. 71, ss. 53, 54;Code, ss. 3698, 3699; 1901, c. 558, s. 45; Rev., s. 2859; C.S., s. 7982; 1971,c. 806, s. 1.)
