Legal Opinion
Boone v. Sparrow
Supreme Court of North Carolina
Decided April 16, 1952No. 387PublishedCited by 11 opinions
1Opinion of the CourtBarnhill, J.
The sheriff of a county must report delinquent taxpayers on the first Monday in April next after the year in which the tax was assessed, and he must sell the land of the delinquent taxpayers to satisfy the taxes due on the first Monday of the following May. The requirement is the same as to cities and towns except that the report is to be made on the second Monday in April and the sale had oil the second Monday in May. G.S. 105-387.
Upon making sale of the land of a delinquent taxpayer, the sheriff is required to issue to the purchaser a tax sale certificate. G.S. 105-388. However, if the…
2Cases cited24 opinions
- Clark v. . HomesSupreme Court of North Carolina · 1925
- High v. PearceSupreme Court of North Carolina · 1941
- High v. . PearceSupreme Court of North Carolina · 1941
- Henderson v. . GrahamSupreme Court of North Carolina · 1881
- Powell v. . TurpinSupreme Court of North Carolina · 1944
19 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Deans v. DeansSupreme Court of North Carolina · 1954
- Rich v. NORFOLK SOUTHERN RAILWAY COMPANYSupreme Court of North Carolina · 1956
- Robert Yale, Ancillary Administrator of the Estate of Joseph Dudley Schofield, Deceased v. National Indemnity CompanyCourt of Appeals for the Fourth Circuit · 1979
- Edwards v. ArnoldSupreme Court of North Carolina · 1959
- Perry v. JollySupreme Court of North Carolina · 1963
6 more not listed; retrieve them via the Exa API.