Guilford County v. Estates Administration, Inc.

Where, at a sale of real estate for nonpayment of county taxes, duly assessed prior to the death of an insolvent taxpayer, and after his death the county becomes purchaser for want of other bidder (C. S., 8015), and receives certificate of sale (C. S., 8024), does the county thereby acquire a first lien on such land (O. S., 8036) ? If so, can the county maintain a civil action to foreclose on such certificate (O. S., 8037) ?

Each question is answered in the affirmative. The authorities, statutory and judicial, support this decision.

Tbe lien of State, county and municipal taxes in eacb year…