§ 105-348. All interested persons charged with notice of taxes. - North Carolina Statutes

§105‑348.  All interested persons charged with notice of taxes.

All persons who have or whomay acquire any interest in any real or personal property that may be or maybecome subject to a lien for taxes are hereby charged with notice that suchproperty is or should be listed for taxation, that taxes are or may become alien thereon, and that if taxes are not paid the proceedings allowed by law maybe taken against such property. This notice shall be conclusively presumed,whether or not such persons have actual notice. (1939, c. 310, s. 1705; 1971,c. 806, s. 1.)