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Code · North Carolina · Chapter 39 — Conveyances

Article 10.

48 words·~1 min read·/nc/chapter-39/10

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Article 10.
Real Property Tax Proration.
§ 39-60. Property tax proration on sale of real property.
Unless otherwise provided by contract, property taxes on the real property being sold shall be prorated between the seller and buyer of the real property on a calendar-year basis. (2006-106, s. 7.)
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