State Codes and Statutes

Statutes > North-carolina > Chapter_47 > GS_47-108_23

§47‑108.23.  Tax sales for 1933‑34 and certificates validated.

All sales of land for failureto pay taxes held or conducted by any sheriff or any tax collector of anycounty, city, town, or other municipality during the years 1933 and 1934, or onany date subsequent to or other than the date prescribed by law, and allcertificates of sale executed and issued pursuant to and in accordance withsuch sales be and the same are hereby approved, confirmed, and validated andshall have the same force and legal effect as if said sales had been held andconducted on the date prescribed by law.

The board of countycommissioners of any county or the governing board of any city, town, or othermunicipality may by resolution order the sheriff or tax collecting officer ofthe said county, city, town, or other municipality to advertise in the mannerprovided by law and sell all land for the taxes of any year levied by the saidcounty, city, town, or other municipality, which land has not heretofore beenlegally sold for the failure to pay said taxes. The sale or sales hereinauthorized shall be held not later than the first Monday in September 1935, andcertificates of sale shall be issued in accordance with and pursuant to saidsale or sales in the same manner as if said sale or sales had been held andconducted as provided by law. Any sale held and conducted under the provisionsof this paragraph and all certificates issued pursuant to such a sale shall beand the same are hereby approved, confirmed, and validated and shall have thesame force and legal effect as if said sale had been held and conducted on thedate prescribed by law.

All actions instituted in anycounty, city, town, or other municipality for the foreclosure of certificatesof sale issued for the taxes of the years 1927, 1928, 1929, 1930, 1931 and 1932subsequent to October 1, 1934, and all such actions instituted before October1, 1935, shall be and the same are hereby approved, validated, and declared tobe legally binding and of the same force and effect as if said actions wereinstituted prior to October 1, 1934: Provided, that this section shall not beconstrued to repeal any private or local act passed by the General Assembly of1935. (1935, c. 331; 1971, c. 806, s. 1; 1987, c. 777, s.4(1).)

State Codes and Statutes

Statutes > North-carolina > Chapter_47 > GS_47-108_23

§47‑108.23.  Tax sales for 1933‑34 and certificates validated.

All sales of land for failureto pay taxes held or conducted by any sheriff or any tax collector of anycounty, city, town, or other municipality during the years 1933 and 1934, or onany date subsequent to or other than the date prescribed by law, and allcertificates of sale executed and issued pursuant to and in accordance withsuch sales be and the same are hereby approved, confirmed, and validated andshall have the same force and legal effect as if said sales had been held andconducted on the date prescribed by law.

The board of countycommissioners of any county or the governing board of any city, town, or othermunicipality may by resolution order the sheriff or tax collecting officer ofthe said county, city, town, or other municipality to advertise in the mannerprovided by law and sell all land for the taxes of any year levied by the saidcounty, city, town, or other municipality, which land has not heretofore beenlegally sold for the failure to pay said taxes. The sale or sales hereinauthorized shall be held not later than the first Monday in September 1935, andcertificates of sale shall be issued in accordance with and pursuant to saidsale or sales in the same manner as if said sale or sales had been held andconducted as provided by law. Any sale held and conducted under the provisionsof this paragraph and all certificates issued pursuant to such a sale shall beand the same are hereby approved, confirmed, and validated and shall have thesame force and legal effect as if said sale had been held and conducted on thedate prescribed by law.

All actions instituted in anycounty, city, town, or other municipality for the foreclosure of certificatesof sale issued for the taxes of the years 1927, 1928, 1929, 1930, 1931 and 1932subsequent to October 1, 1934, and all such actions instituted before October1, 1935, shall be and the same are hereby approved, validated, and declared tobe legally binding and of the same force and effect as if said actions wereinstituted prior to October 1, 1934: Provided, that this section shall not beconstrued to repeal any private or local act passed by the General Assembly of1935. (1935, c. 331; 1971, c. 806, s. 1; 1987, c. 777, s.4(1).)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_47 > GS_47-108_23

§47‑108.23.  Tax sales for 1933‑34 and certificates validated.

All sales of land for failureto pay taxes held or conducted by any sheriff or any tax collector of anycounty, city, town, or other municipality during the years 1933 and 1934, or onany date subsequent to or other than the date prescribed by law, and allcertificates of sale executed and issued pursuant to and in accordance withsuch sales be and the same are hereby approved, confirmed, and validated andshall have the same force and legal effect as if said sales had been held andconducted on the date prescribed by law.

The board of countycommissioners of any county or the governing board of any city, town, or othermunicipality may by resolution order the sheriff or tax collecting officer ofthe said county, city, town, or other municipality to advertise in the mannerprovided by law and sell all land for the taxes of any year levied by the saidcounty, city, town, or other municipality, which land has not heretofore beenlegally sold for the failure to pay said taxes. The sale or sales hereinauthorized shall be held not later than the first Monday in September 1935, andcertificates of sale shall be issued in accordance with and pursuant to saidsale or sales in the same manner as if said sale or sales had been held andconducted as provided by law. Any sale held and conducted under the provisionsof this paragraph and all certificates issued pursuant to such a sale shall beand the same are hereby approved, confirmed, and validated and shall have thesame force and legal effect as if said sale had been held and conducted on thedate prescribed by law.

All actions instituted in anycounty, city, town, or other municipality for the foreclosure of certificatesof sale issued for the taxes of the years 1927, 1928, 1929, 1930, 1931 and 1932subsequent to October 1, 1934, and all such actions instituted before October1, 1935, shall be and the same are hereby approved, validated, and declared tobe legally binding and of the same force and effect as if said actions wereinstituted prior to October 1, 1934: Provided, that this section shall not beconstrued to repeal any private or local act passed by the General Assembly of1935. (1935, c. 331; 1971, c. 806, s. 1; 1987, c. 777, s.4(1).)