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COUNTY OF CARTERET v. LONG

No. COA97-39.

495 S.E.2d 391 (1998)

COUNTY OF CARTERET, Plaintiff, v. Curtis L. LONG; Richard Richardson and wife, Arletha Richardson; the State of North Carolina (Lienor), Defendants.

Court of Appeals of North Carolina.

February 3, 1998.

Attorney(s) appearing for the Case

Attorney General Michael F. Easley by Special Deputy Attorney General George W. Boylan, for the State.

Beven W. Wall, Newport, for plaintiff-appellee.

WYNN, Judge.

On 6 February 1996, based on an ad valorem tax lien for each year from 1986 to 1995, the County of Carteret ("County") foreclosed on real property located in Carteret County. As evidenced by a certificate of tax liability, docketed 7 December 1993, the State of North Carolina ("State") placed a judgment lien on the same real property, and contends that this lien is superior to the County lien for the years...

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