County of Carteret v. Long

WYNN, Judge.

On 6 February 1996, based on an ad valorem tax lien for each year from 1986 to 1995, the County of Carteret (“County”) foreclosed on real property located in Carteret County. As evidenced by a certificate of tax liability, docketed 7 December 1993, the State of North Carolina (“State”) placed a judgment lien on the same real property, and contends that this lien is superior to the County lien for the years 1994 and 1995. Both the State and the County filed motions for summary judgment. In granting summary judgment in favor of the County, the trial court concluded:

[The] County’s…