1. Home
  2. Browse Decisions
  3. S.E.2d
  4. 197 S.E.2d
  5. 197 S.E.2d 626 (1973)
 

MID-STATE SERVICE CO., INC. v. DUNFORD

No. 7321SC432.

197 S.E.2d 626 (1973)

18 N.C. App. 641

MID-STATE SERVICE CO., INC. v. Theodore A. DUNFORD, Individually, and Theodore A. Dunford t/a Biff Burger.

Court of Appeals of North Carolina.

July 11, 1973.

Attorney(s) appearing for the Case

Goodale & Daetwyler by Ralph E. Goodale, Winston-Salem, for plaintiff appellant.

Dees, Johnson, Tart, Giles & Tedder by J. Sam Johnson, Jr., Greensboro, for defendant appellee.

CAMPBELL, Judge.

As a general rule a tax on real property becomes a lien on that real property as of the date the property is listed. A tax on personal property becomes a lien on that personal property only after levy or attachment of the personal property taxed. Also, generally, a tax assessed against personal property becomes a lien on real property only when both the realty and personalty are owned by the same owner.

G.S. § 105-355(a)(2) provides that...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases