160A-234. Assessments on property held by tenancy for life or years.
(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(b) Repealed by Session Laws 1979, c. 107, s. 12. (1911, c. 7, ss. 1, 2, 3; C.S., ss. 2718, 2719, 2720; 1971, c. 698, s. 1; 1979, c. 107, s. 12; 2003-232, s. 6.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 160A - Cities and Towns
Article 10 - Special Assessments.
§ 160A-216 - Authority to make special assessments.
§ 160A-217 - Petition for street or sidewalk improvements.
§ 160A-218 - Basis for making assessments.
§ 160A-219 - Corner lot exemptions.
§ 160A-220 - Lands exempt from assessment.
§ 160A-221 - Assessments against lands owned by the State.
§ 160A-222 - Assessments against railroads.
§ 160A-223 - Preliminary resolution; contents.
§ 160A-224 - Notice of preliminary resolution.
§ 160A-225 - Hearing on preliminary resolution; assessment resolution.
§ 160A-226 - Determination of costs.
§ 160A-226.1 - Discounts authorized.
§ 160A-227 - Preliminary assessment roll; publication.
§ 160A-228 - Hearing on preliminary assessment roll; revision; confirmation; lien.
§ 160A-229 - Publication of notice of confirmation of assessment roll.
§ 160A-230 - Appeal to General Court of Justice.
§ 160A-232 - Payment of assessments in cash or by installments.
§ 160A-233 - Enforcement of assessments; interests; foreclosure; limitations.
§ 160A-234 - Assessments on property held by tenancy for life or years.
§ 160A-235 - Lien in favor of a cotenant or joint owner paying special assessments.
§ 160A-236 - Apportionment of assessments.
§ 160A-237 - Authority to hold water and sewer assessments in abeyance.