§ 105-355. Creation of tax lien; date as of which lien attaches. - North Carolina Statutes

§105‑355.  Creation of tax lien; date as of which lien attaches.

(a)        Lien on RealProperty. – Regardless of the time at which liability for a tax for a givenfiscal year may arise or the exact amount thereof be determined, the lien fortaxes levied on a parcel of real property shall attach to the parcel taxed onthe date as of which property is to be listed under G.S. 105‑285, and thelien for taxes levied on personal property shall attach to all real property ofthe taxpayer in the taxing unit on the same date. All penalties, interest, andcosts allowed by law shall be added to the amount of the lien and shall beregarded as attaching at the same time as the lien for the principal amount ofthe taxes. For purposes of this subsection (a):

(1)        Taxes levied on realproperty listed in the name of a life tenant under G.S. 105‑302 (c)(8)shall be a lien on the fee as well as the life estate.

(2)        Taxes levied onimprovements on or separate rights in real property owned by one other than theowner of the land, whether or not listed separately from the land under G.S.105‑302 (c)(11), shall be a lien on both the improvements or rights andon the land.

(b)        Lien on PersonalProperty. – Taxes levied on real and personal property (including penalties,interest, and costs allowed by law) shall be a lien on personal property fromand after levy or attachment and garnishment of the personal property leviedupon or attached. (1939, c. 310, s. 1704; 1971, c. 806, s. 1; 1973, c.564, s. 4.)