§ 40. Tax liens.

The lien of city taxes levied for all purposes in each year shall attach to all real property on the first day of January annually and shall be paramount to all other liens and continue until such taxes, with any penalty which shall accrue thereon, shall be paid. All personal property in said city subject to taxation shall be liable to be seized and sold for taxes by said tax collector, and the personal property of any deceased person there shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate; and any property, whether real or personal, in said city, conveyed or assigned after the first day of January in any year, to any trustee, assignee or assignees for the benefit of creditors, shall be liable in the hands of such trustee or trustees, assignee or assignees for all the taxes levied, laid or assessed upon the same in that year, and may be sold for the payment of such taxes in the same manner as if such conveyance or assignment had not been made.

State law reference

When tax lien is effective, G.S. 105-241; collection and foreclosure of taxes, G.S. 105-349 et seq.