2023 North Carolina General Statutes > Chapter 105 > Article 28 – Special Duties to Pay Taxes Current as of: 2023 | Check for updates | Other versions § 105-383 Fiduciaries to pay taxes § 105-384 Duties and liabilities of life tenant § 105-385 Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers § 105-386 Tax paid by holder of lien; remedy