City of Raleigh v. Jordan

The facts are not in dispute. It is admitted that city taxes,. amounting to $310.50, were duly levied against the lots in question for the years 1925 and 1926. The Metropolitan Life Insurance Company purchased the property at foreclosure sale in 1931, subject to the lien of these taxes. The taxes have not been paid.

I. The construction of the statute.

Admittedly, the plaintiff is entitled to enforce collection of the taxes in question in this action brought under C. S., 7990, New Hanover County v. Whiteman, 190 N. C., 332, 129 S. E., 808, unless they are barred and rendered uncollectible by…