§ 153A-202. Assessments on property held by tenancy for life or years; contribution. - North Carolina Statutes

§ 153A‑202. Assessments on property held by tenancy for life or years; contribution.

(a)        Assessments upon real property in the possession orenjoyment of a tenant for life or a tenant for a term of years shall be paidpro rata by the tenant and the remaindermen after the life estate or by thetenant and the owner in fee after the expiration of the tenancy for yearsaccording to their respective interests in the land as calculated pursuant toG.S. 37‑13.

(b)        If a person having an interest in land held by tenancy forlife or years pays more than his pro rata share of an assessment against theproperty, he may maintain an action in the nature of a suit for contributionagainst any delinquent party to recover from that party his pro rata share ofthe assessment, with interest thereon from the date of the payment; and inaddition, he is subrogated to the right of the county to a lien on the propertyfor the delinquent party's share of the assessment. (1963, c. 985, c. 1; 1965, c. 714; 1973, c. 822, s.1.)