North Carolina General Statutes 44-68.11. Scope
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Terms Used In North Carolina General Statutes 44-68.11
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
This Article applies only to federal tax liens, to other federal liens notices of which under any Act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens, and to notices of federal liens upon real property pursuant to 42 U.S.C. § 9607(l). (1989 (Reg. Sess., 1990), c. 1047, s. 1.)