NORTH CAROLINA GENERAL ASSEMBLY
1959 SESSION

CHAPTER 373
HOUSE BILL 412

AN ACT TO AMEND G. S. 105‑422 RELATING TO THE BARRING OF TAX LIENS IN BURKE COUNTY.

The General Assembly of North Carolina do enact:

Section 1. G. S. 105‑422, 1958 Replacement Volume 2C, is amended by adding at the end thereof the following:
"No action shall be maintained to enforce any remedy provided by law for the collection of taxes or enforcement of any tax liens held by Burke County whether such taxes or tax liens are evidenced by the original tax books or tax sales certificates or otherwise unless such action shall be instituted with ten (10) years from the time such taxes become due."
The last proviso of said Section is further amended by striking out in line 2 of said proviso the word "Burke" and substituting in lieu thereof the words "municipalities in Burke County,".
Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 3. This Act shall become effective on and after January 1, 1961.
In the General Assembly read three times and ratified, this the 28th day of April, 1959.