\nUnless 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.)
North Carolina Legal Code
§ 39.60
Source: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_39.html· Version 2026