State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_43 > GS_43-46

§43‑46.  Notice of delinquent taxes filed.

It shall be the duty of thetax collector of each taxing unit, not later than June 30 following the datethe taxes became delinquent, to file an exact memorandum of the delinquency, ifany, of any registered land for the nonpayment of the taxes or assessmentsthereon, including interest, in the office of the register of deeds forregistration; and if such officer fails to perform such duty, and there shallbe subsequent to such day a transfer of the land as hereinbefore provided, thegrantee shall acquire a good title free from any lien for such taxes andassessments, and the collector and his sureties shall be liable for the paymentof the taxes and assessments with the interest thereon. The register of deedsshall enter the notice of delinquency on the record copy of the certificate oftitle, and the tax lien shall be valid against the registered estate from thetime it is noted on the record copy. The register of deeds shall enter thenotice of cancellation of the tax lien on the record copy of the certificate oftitle upon presentation of satisfactory evidence of payment. (1913,c. 90, s. 21; C.S., s. 2419; 1999‑59, s. 7; 2000‑140, s. 9.)