Legal Opinion
Henderson County v. Osteen
Supreme Court of North Carolina
Decided June 13, 1977No. 61PublishedCited by 22 opinions
1Opinion of the Court
LAKE, Justice.
The procedure for the collection of ad valorem taxes by counties and municipalities is prescribed in the Machinery Act of 1939, as amended from time to time. G.S. Chapter 105, Sub-chapter II, G.S. 105-271 et seq. Since the tax sale of the Osteen land here involved occurred in 1970, we turn our attention to the statutes then in effect, using the then appropriate Section numbers followed in parentheses by the section numbers of the comparable provisions now in effect.
The county tax collector is directed to report to the governing- body of the county in April of each year a list of…
2Cases cited16 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Armstrong v. ManzoSupreme Court of the United States · 1965
- Abernethy Land & Finance Co. v. First Security Trust Co.Supreme Court of North Carolina · 1938
- Beck v. Meroney.Supreme Court of North Carolina · 1904
- Price v. SlagleSupreme Court of North Carolina · 1925
11 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Leary v. N.C. Forest Products, Inc.Court of Appeals of North Carolina · 2003
- Henderson County v. OsteenSupreme Court of North Carolina · 1979
- Holland v. KingIndiana Court of Appeals · 1986
- McDonald's Corp. v. DwyerSupreme Court of North Carolina · 1994
- Schwartz v. DeySupreme Court of Missouri · 1989
17 more not listed; retrieve them via the Exa API.