§ 113-31. Procedure for acquisition of delinquent tax lands from counties. - North Carolina Statutes

§ 113‑31. Procedure for acquisition of delinquent tax lands from counties.

In the carrying out of the provisions of G.S. 113‑30, the severalboards of county commissioners shall furnish forthwith on written request ofthe Department a complete list of all properties acquired by the county undertax sale and which have remained unredeemed for a period of two years or more. On receipt of this list the Secretary shall have the lands examined and if anyone or more of these properties is in his judgment suitable for the purposesset forth in G.S. 113‑30, request shall be made to the countycommissioners for the acquisition of such land by the Department at a price notto exceed the actual amount of taxes due without penalties.  On receipt of thisrequest the county commissioners shall make permanent transfer of such tract ortracts of land to the Department through fee‑simple deed or other legaltransfer, said deed to be approved by the Attorney General of North Carolina,and shall then receive payment from the Department as above outlined. (1939, c. 317, s. 3; 1973, c. 1262, ss. 28, 86; 1977,c. 771, s. 4; 1989, c. 727, s. 52.)