HENDERSON CTY. v. OSTEEN

No. 61.

235 S.E.2d 166 (1977)

292 N.C. 692

HENDERSON COUNTY and Lincoln K. Andrews v. Frank OSTEEN (now Deceased), Harley Osteen (in his capacity as Administrator of the Estate of Frank Osteen), and Ellie O. Cheatwood, Ufala O. Stepp, Hazel O. Stevenson, Blanche O. King, Harley Osteen, Sylvene O. Spickerman, Greta O. Allen, Jean O. Holden, Mitchell M. Osteen, Carl M. Osteen, Martha Sue O. Brown, James D. Osteen and Thelma O. Taylor as all the heirs at law of Frank Osteen, Deceased.

Supreme Court of North Carolina.

June 13, 1977.


Attorney(s) appearing for the Case

W. Harley Stepp, Jr., Hendersonville, for Henderson County.

Prince, Youngblood & Massagee by James E. Creekman, Hendersonville, for Lincoln K. Andrews.

James C. Coleman, Hendersonville, for Harley Osteen.

Roberts, Caldwell & Planer, P. A. by Joseph B. Roberts, III, Mount Holly, amicus curiae.


LAKE, Justice.

The procedure for the collection of ad valorem taxes by counties and municipalities is prescribed in the Machinery Act of 1939, as amended from time to time. G.S. Chapter 105, Subchapter II, G.S. 105-271 et seq. Since the tax sale of the Osteen land here involved occurred in 1970, we turn our attention to the statutes then in effect, using the then appropriate section numbers followed in parentheses by the section numbers of the comparable provisions...

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