§ 105-383. Fiduciaries to pay taxes. - North Carolina Statutes

Article28.

Special Duties to PayTaxes.

§ 105‑383.  Fiduciariesto pay taxes.

(a)        Duty to Pay. – Itshall be the duty of every guardian, executor, administrator, agent, trustee,receiver, or other fiduciary having care or control of any real or personalproperty to pay the taxes thereon out of the trust funds in his hands.

(b)        Liability forFailure to Pay. – Any fiduciary who fails to pay the taxes on property in hiscare or control when trust funds are  available to him for that purpose shallbe personally liable for the taxes. This liability may be enforced by a civilaction brought in the name of the tax collector of the taxing unit to which thetaxes are owed against the fiduciary in an appropriate division of the GeneralCourt of Justice of the county in which the taxing unit is located.

(c)        Liability for Saleof Property. – Any fiduciary who suffers property in his care or control to besold by reason of his negligence in failing to pay the taxes thereon whenavailable funds were in his hands shall be liable to his ward, principal, orcestui que trust for all actual damages incurred as a result of his neglect.

(d)        Effect of Section.– This section shall not have the effect of relieving property and estates heldin trust or under the control of fiduciaries from the lien of property taxes. (1762,c. 69, s. 14; R.C., c. 54, s. 27; 1868‑9, c. 201, s. 32; 1879, c. 71, s.53; Code, ss. 1595, 3698; Rev., s. 2862; C.S., s. 7985; 1971, c. 806, s. 1.)