N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-355 (2026)

Creation of tax lien; date as of which lien attaches

✓ current as of July 2026
Find cases: SyfertCases citing this section NCLEGncleg.gov (official) JustiaChapter 105 CornellLII Search CasesGoogle Scholar

(a) Lien on Real Property. - Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as of which property is to be listed under G.S. 105-285, and the lien for taxes levied on personal property shall attach to all real property of the taxpayer in the taxing unit on the same date. All penalties, interest, and costs allowed by law shall be added to the amount of the lien and shall be regarded as attaching at the same time as the lien for the principal amount of the taxes. For purposes of this subsection (a):

(1) Taxes levied on real property listed in the name of a life tenant under G.S. 105-302 (c)(8) shall be a lien on the fee as well as the life estate.

(2) Taxes levied on improvements on or separate rights in real property owned by one other than the owner of the land, whether or not listed separately from the land under G.S. 105-302 (c)(11), shall be a lien on both the improvements or rights and on the land.

(b) Lien on Personal Property. - Taxes levied on real and personal property (including penalties, interest, and costs allowed by law) shall be a lien on personal property from and after levy or attachment and garnishment of the personal property levied upon or attached. (1939, c. 310, s. 1704; 1971, c. 806, s. 1; 1973, c. 564, s. 4.)

 

Notes of Decisions
Cited in 16 cases, 1972–2017 · leading case: Stafford v. Cnty. of Bladen, 592 S.E.2d 711 (N.C. Ct. App. 2004).
Sort: Relevance Newest Treatment
Stafford v. Cnty. of Bladen, 592 S.E.2d 711 (N.C. Ct. App. 2004). · cites it 4× “In September, 1998, the County brought suit against the Staffords for failure to pay the fees and placed a lien on their property pursuant to N.C. Gen.Stat. § 105-355, 105-356, 105-360, and 105-369.”
Cnty. of Lenoir v. Moore, 441 S.E.2d 589 (N.C. Ct. App. 1994). · cites it 12× “Pursuant to N.C. Gen. Stat. § 105-355 (a): *121 Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as…”
Richardson v. First Fed. Sav. & Loan Ass'n (In Re Stroud Wholesale, Inc.), 37 B.R. 735 (Bankr. E.D.N.C. 1984). · cites it 3× “§ 105-355. The priority of the tax lien is not affected by the transfer of title to the real property after the lien has attached, and the lien is superior to all other liens, assessments, charges, rights, and claims of any and every kind in and to the real property to which the…”
W.R. Co. v. North Carolina Prop. Tax Comm'n, 269 S.E.2d 636 (N.C. Ct. App. 1980). ““The difference between the taxes due on the present-use basis and the taxes which would have been payable in absence of this classification, together with any interest, penalties or costs *258 that accrue thereon, shall be a lien on the real property of the taxpayer as provided…”
In Re Precision Concepts, Inc., 305 B.R. 438 (Bankr. M.D.N.C. 2004). “§ 105-355(a). It is undisputed that if the Debtor had owned real property in Forsyth County, the personal property taxes would have attached to the real property and constituted a first lien on the real estate, which would have been sold subject to the taxes.”
Henkel v. Triangle Homes, Inc., 790 S.E.2d 602 (N.C. Ct. App. 2016). “-The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed in G.S. 105-355(a). The priority of that lien shall be determined in accordance with the following rules: (1) Subject to the provisions of the Revenue Act prescribing…”
In re Davis, 570 B.R. 522 (Bankr. E.D.N.C. 2017). “§ 105-355(a) upon the following real properties (“Properties”) owned by AME and located in Wayne County, North Carolina: a.”
In re the Appeal of Parker, 333 S.E.2d 749 (N.C. Ct. App. 1985). “The difference between the taxes due on the present-use basis and the taxes which would have been payable in the absence of this classification, together with any interest, penalties or costs that may accrue thereon, shall be a lien on *451 the real property of the taxpayer as…”
Powell v. Cnty. of Haywood, 189 S.E.2d 785 (N.C. Ct. App. 1972). “105-304, G.S. 105-355(a), and G.S. 105-356. Plaintiffs argue that their position is different from that of a purchaser at a foreclosure sale of real estate mortgaged by the owner thereof to secure a loan.”
City of Durham v. Hicks, 522 S.E.2d 583 (N.C. Ct. App. 1999). · cites it 2× “N.C. Gen. Stat. § 105-355 (1997) provides that a tax liability on a piece of property creates a tax lien against that property.”
Mid-State Serv. Co. v. Dunford, 197 S.E.2d 626 (N.C. Ct. App. 1973). “G.S. 105-355 (a) (2) provides that “Taxes levied on improvements on or separate rights in real property owned by one other than the owner of the land .”
In re Taxes of Bob Dance Chevrolet, 313 S.E.2d 207 (N.C. Ct. App. 1984). “Under G.S. 105-355(b) taxes on personal property “shall be a lien on personal property from and after levy or attachment and garnishment of the personal property levied upon or attached.”
Show all 16 citing cases →
— N.C. Gen. Stat. § 105-355(a) — 11 cases
Cnty. of Lenoir v. Moore, 441 S.E.2d 589 (N.C. Ct. App. 1994). “Pursuant to N.C. Gen. Stat. § 105-355 (a): *121 Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as…”
W.R. Co. v. North Carolina Prop. Tax Comm'n, 269 S.E.2d 636 (N.C. Ct. App. 1980). ““The difference between the taxes due on the present-use basis and the taxes which would have been payable in absence of this classification, together with any interest, penalties or costs *258 that accrue thereon, shall be a lien on the real property of the taxpayer as provided…”
Richardson v. First Fed. Sav. & Loan Ass'n (In Re Stroud Wholesale, Inc.), 37 B.R. 735 (Bankr. E.D.N.C. 1984). “§ 105-355. The priority of the tax lien is not affected by the transfer of title to the real property after the lien has attached, and the lien is superior to all other liens, assessments, charges, rights, and claims of any and every kind in and to the real property to which the…”
In Re Precision Concepts, Inc., 305 B.R. 438 (Bankr. M.D.N.C. 2004). “§ 105-355(a). It is undisputed that if the Debtor had owned real property in Forsyth County, the personal property taxes would have attached to the real property and constituted a first lien on the real estate, which would have been sold subject to the taxes.”
Henkel v. Triangle Homes, Inc., 790 S.E.2d 602 (N.C. Ct. App. 2016). “-The lien of taxes imposed on real and personal property shall attach to real property at the time prescribed in G.S. 105-355(a). The priority of that lien shall be determined in accordance with the following rules: (1) Subject to the provisions of the Revenue Act prescribing…”
— N.C. Gen. Stat. § 105-355(b) — 1 case
In re Taxes of Bob Dance Chevrolet, 313 S.E.2d 207 (N.C. Ct. App. 1984). “Under G.S. 105-355(b) taxes on personal property “shall be a lien on personal property from and after levy or attachment and garnishment of the personal property levied upon or attached.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.