§ 105-356. Priority of tax liens. - North Carolina Statutes

§105‑356.  Priority of tax liens.

(a)        On Real Property. –The lien of taxes imposed on real and personal property shall attach to realproperty at the time prescribed in G.S. 105‑355(a). The priority of thatlien shall be determined in accordance with the following rules:

(1)        Subject to theprovisions of the Revenue Act prescribing the priority of the lien for Statetaxes, the lien of taxes imposed under the provisions of this Subchapter shallbe superior to all other liens, assessments, charges, rights, and claims of anyand every kind in and to the real property to which the lien for taxes attachesregardless of the claimant and regardless of whether acquired prior orsubsequent to the attachment of the lien for taxes.

(2)        The liens of taxesof all taxing units shall be of equal dignity.

(3)        The priority of thelien for taxes shall not be affected by  transfer of title to the real propertyafter the lien has attached, nor shall it be affected by the death,receivership, or bankruptcy of the owner of the real property to which the lienattaches.

(b)        On PersonalProperty. – The lien of taxes on real and personal property shall attach topersonal property at the time prescribed in G.S. 105‑355(b). The priorityof that lien shall be determined in accordance with the following rules:

(1)        The tax lien, whenit attaches to personal property, shall, insofar as it represents taxes imposedupon the property to which the lien attaches, be superior to all other liensand rights whether such other liens and rights are prior or subsequent to thetax lien in point of time.

(2)        The tax lien, whenit attaches to personal property, shall,  insofar as it represents taxesimposed upon property other than that to which the lien attaches, be inferiorto prior valid liens and perfected security interests and superior to  allsubsequent liens and security interests.

(3)        As between the taxliens of different taxing units, the tax  lien first attaching shall besuperior. (1939, c. 310, s. 1704; 1971, c. 806, s. 1.)