North Carolina General Statutes > Chapter 39 > Article 10 – Real Property Tax Proration

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§ 39-60	Property tax proration on sale of real property

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Terms Used In North Carolina General Statutes > Chapter 39 > Article 10 - Real Property Tax Proration

Contract: A legal written agreement that becomes binding when signed.
property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.