§ 105-361. Statement of amount of taxes due. - North Carolina Statutes

§ 105‑361.  Statement ofamount of taxes due.

(a)        Duty to Furnish aCertificate. – On the request of a person who is listed in subdivision (1) ofthis subsection and who complies with subdivision (2) of this subsection, thetax collector must give the person a written certificate stating the amount ofany taxes and special assessments owed for the current year and for any prioryear and the amount of any deferred taxes and interest that would become due ifa disqualifying event occurred.

(1)        Who may make request.– Any of the following persons may request the certificate:

a.         An owner of the realproperty.

b.         An occupant of thereal property.

c.         A person having alien on the real property.

d.         A person having alegal interest or estate in the real property.

e.         A person or firmhaving a contract to purchase or lease the property or a person or firm havingcontracted to make a loan secured by the real property.

f.          The authorizedagent or attorney of any person described in this subdivision.

(2)        Identification of property.– A person requesting a certificate with respect to taxes must specify the nameof the person who listed the real property for taxation for each year for whichthe information is sought. A person requesting a certificate  with respect toassessments must identify the real estate in the manner required by the taxcollector.

(b)        Reliance on theCertificate. – When a certificate has been issued as provided in subsection(a), above, all taxes and special assessments that have accrued against theproperty for the period covered by the certificate shall cease to be a lienagainst the property, except to the extent of taxes and special assessmentsstated to be due in the certificate, as to all persons, firms, and corporationsobtaining such a certificate and their successors in interest who rely on thecertificate:

(1)        By paying the amountof taxes and assessments stated therein to be a lien on the real property;

(2)        By purchasing orleasing the real property; or

(3)        By lending moneysecured by the real property.

The tax collector shall beliable on his bond for any loss to the taxing unit arising from anunderstatement of the tax and special assessment obligations in the preparationof a certificate furnished under this section.

(c)        Penalty. – Any taxcollector who fails or refuses to furnish a certificate when requested underthe conditions prescribed in this section shall be liable for a penalty offifty dollars ($50.00) recoverable in a civil action by the person who made therequest.

(d)        Oral Statements. – Anoral statement made by the tax collector as to the amount of taxes, specialassessments, penalties, interest, and costs due on any real or personalproperty shall bind neither the tax collector nor the taxing unit.

(e)        Internet. – If thetaxing unit maintains an Internet web site on which current information on theamount of taxes, special assessments, penalties, interest, and costs due on anyreal or personal property is available, the governing body of the taxing unitmay adopt an ordinance to allow a person to rely on information obtained fromthe web site as if it were a certificate issued pursuant to subsection (a) ofthis section. The ordinance may provide for disclaimers to be posted on the website containing language notifying the person relying on the informationcontained in the web site about matters relevant to the information, such asthe date on which the information was posted, the date as of which theinformation is current, and any special instructions and procedures foraccessing the complete and accurate information. The ordinance may also providefor appropriate procedural provisions by which the tax collector may ensurefull and accurate payment of all taxes, assessments, and obligations certifiedunder this subsection.

A person who relies on the website information must keep and present a copy of the information as necessaryor appropriate, as if the copy were a certificate issued under subsection (a)of this section. The tax collector shall be liable on the tax collector's bondfor any loss to the taxing unit arising from an understatement of the tax andspecial assessment obligations contained in the information available on theweb site unless the taxing unit's ordinance provides the disclaimers authorizedby this subsection.  (1939, c. 310, s. 1711; 1971, c. 806, s. 1; 1973, c. 604; c. 1340;2003‑399, s. 1; 2009‑445, s. 26.)