Legal Opinion
Duplin County v. Jones
Supreme Court of North Carolina
Decided April 13, 1966No. 198PublishedCited by 6 opinions
1Opinion of the CourtLake, J.
G.S. 105-301 (a) provides: “Except as hereinafter specified, real property shall be listed in the name of its owner * * G.S. 105-304(a) provides: “In general, personal property shall be listed in the name of the owner thereof on the day as of which property is assessed * * G.S. 105-340(a) provides: “The lien of taxes levied on property and polls listed pursuant to this subchapter shall attach to all real property of the taxpayer in the taxing unit as of the day as of which property is listed * * [Emphasis added.]
G.S. 105-414, under which this proceeding was brought by the county, provides: “A…
2Cases cited21 opinions
- Davis v. . BassSupreme Court of North Carolina · 1924
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Bruce v. . NicholsonSupreme Court of North Carolina · 1891
- United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
- United States v. American National Bank of Jacksonville and Title & Trust Company of FloridaCourt of Appeals for the Fifth Circuit · 1958
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3Cited by6 opinions
- Doub v. Hartford Fire Insurance (In Re Medlin)United States Bankruptcy Court, E.D. North Carolina · 1998
- In Re Foreclosure of Deed of Trust Recorded in Book 911, at Page 512Supreme Court of North Carolina · 1981
- Isaacs v. ClaytonSupreme Court of North Carolina · 1967
- L & M GAS COMPANY v. LeggettSupreme Court of North Carolina · 1968
- L & M GAS COMPANY v. LeggettSupreme Court of North Carolina · 1968
1 more not listed; retrieve them via the Exa API.