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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 105-354

Collections for districts and other units of local government.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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Whenever a taxing unit collects taxes for some district or other unit of local government, those taxes, for collection and foreclosure purposes, shall be treated as taxes of the taxing unit making the collection. (1971, c. 806, s. 1.)

Reviewed 2026-08-09 · source_verified