§ 105-386. Tax paid by holder of lien; remedy. - North Carolina Statutes

§105‑386.  Tax paid by holder of lien; remedy.

If any person having a lien orencumbrance of any kind upon real property shall pay the taxes that constitutea lien upon the real property:

(1)        He shall therebyacquire a lien upon the real property from the time of payment, which lienshall be superior to all other liens and which may be enforced by an action inthe appropriate division of the General Court of Justice of the county in whichthe real property is situated.

(2)        He may, by an actionfor moneys paid to the use of the owner of the real property at the time ofpayment, recover the amount paid. (1879, c. 71, s. 55; Code, s.3700; 1901, c. 558, s. 46; Rev., s. 2858; C.S., s. 7981; 1971, c. 806, s. 1.)