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NORTH CAROLINA STATUTES AND CODES
§ 39-60. Property tax proration on sale of real property.
Article 10.
Real Property TaxProration.
§ 39‑60. Property taxproration on sale of real property.
Unless otherwise provided bycontract, property taxes on the real property being sold shall be proratedbetween the seller and buyer of the real property on a calendar‑yearbasis. (2006‑106,s. 7.)
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