North Carolina Code § 160A-234

Assessments on property held by tenancy for life or years.
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(a) Assessments upon real property in the possession or enjoyment of a tenant for life, or a tenant for a term of years, shall be paid by the holder of the remainder or reversion, as the case may be.
(b) Repealed by Session Laws 1979, c. 107, s. 12.

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