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NORTH CAROLINA STATUTES AND CODES

§ 105-377. Time for contesting validity of tax foreclosure title.

§105‑377.  Time for contesting validity of tax foreclosure title.

Notwithstanding any otherprovisions of law prescribing the period for commencing an action, no action orproceeding shall be  brought to contest the validity of any title to realproperty acquired by a taxing unit or by a private purchaser in any taxforeclosure action or proceeding authorized by this Subchapter or by other lawsof this State in force at the time the title was acquired, nor shall any motion to reopen or set aside the judgment in any such tax foreclosure actionor proceeding be entertained after one year from the date on which the deed isrecorded. (1939, c. 310, s. 1721; 1971, c. 806, s. 1; 1977, c.886, s. 2.)

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