ONSLOW COUNTY v. PHILLIPS

No. COA95-390.

473 S.E.2d 643 (1996)

ONSLOW COUNTY, Plaintiff, v. Guy J. PHILLIPS, and wife, Lynda A. Phillips, and any heirs, assigns or devisees of Guy J. Phillips and wife, Lynda A. Phillips, or any other person or entity claiming thereunder, Defendants. Betty M. Russell, Alex Warlick, Jr., Trustee, NCNB National Bank of North Carolina Now Nationsbank, Marshall F. Dotson, Jr., Trustee, Lienholders. ONSLOW COUNTY, Plaintiff v. Guy J. PHILLIPS and wife, Lynda A. Phillips, and any heirs, assigns or devisees of Guy J. Phillips and wife, Lynda A. Phillips, or any other person or entity claiming thereunder, Defendants (Two Cases). ONSLOW COUNTY, Plaintiff, v. Guy J. PHILLIPS and wife, Lynda A. Phillips, and any heirs, assigns or devisees of Guy J. Phillips and wife, Lynda A. Phillips, or any other person or entity claiming thereunder, Defendants. NCNB National Bank of North Carolina Now Nationsbank, Marshall F. Dotson, Jr., Trustee, Lienholders.

Court of Appeals of North Carolina.

August 6, 1996.


Attorney(s) appearing for the Case

Roger A. Moore, Jacksonville, for plaintiff-appellant.

Jeffrey S. Miller, Jacksonville, for defendants-appellees.


LEWIS, Judge.

On 18 September 1992, plaintiff County of Onslow filed the first of these tax foreclosure actions for late taxes due on four parcels of land owned by defendants. The total amount (principal and interest) due on all four parcels, as stated in the complaints, was $1,298.88. Plaintiff subsequently served all defendants. The Phillips claim that, shortly thereafter, they attempted to pay the taxes but that plaintiff refused to accept their tender unless attorney...

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