North Carolina § 43-48 - Foreclosure of tax lien.
Full text of North Carolina North Carolina General Statutes § 43-48 — Foreclosure of tax lien., with citation guidance and answers to common questions.
§ 43-48. Foreclosure of tax lien.
The lien for ad valorem taxes may be foreclosed and the property sold pursuant to G.S. 105-375. A note of the sale under this section shall be duly registered, and a certificate shall be entered and an owner's certificate issued in favor of the purchaser in whom title shall be thereby vested as registered owner, in accordance with the provisions of this Chapter. Nothing in this section shall be so construed as to affect or divert the title of a tenant in reversion or remainder to any real estate which has been returned delinquent and sold on account of the default of the tenant for life in paying the taxes or assessments thereon. History (1913, c. 90, s. 23; C.S., s. 2421; 1999-59, s. 9.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 43-48
What does North Carolina General Statutes § 43-48 cover?
Section 43-48 ("Foreclosure of tax lien.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 43-48?
A common citation format is "North Carolina General Statutes § 43-48" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 43-48 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.