(A) Any taxpayer may make a partial payment on the total ad valorem tax charged against the person's property and thereafter be relieved of penalties or interest to the extent of the payment, but no release of an individual parcel of real property from tax lien of the town shall be granted upon a partial payment made by the party in whose name the property was listed for taxes.
(`94 Code, § 6-20)
(B) In order to avoid undue hardship, the tax collector may release a particular tract or parcel of real estate from the tax lien of the town when a change in the ownership of the property has occurred since the listing date for the year proposed to be paid, upon payment by the owner of the property of the tax against the same and upon the payment of all unpaid personal property tax against the party in whose name the property was listed. The party paying the personal property tax of another shall be subrogated to the rights of the town with respect to the tax, and the tax collector shall assign to the party all rights of the town with respect to the item of personal tax.
(`94 Code, § 6-21)
(C) The rules stated in division (A) and (B) above shall apply in cases where property has been sold for taxes and the town is the holder of the certificate of sale, provided that no suit has been instituted to foreclose the certificate, and provided further that the applicant for a release in accordance with the provisions of division (B) above shall first pay the cost of advertising, selling and issuing of the certificate of sale.
(`94 Code, § 6-21)
Statutory reference:
Authority of town as to property taxes, see G.S. § 160A-209
Local government finance, see G.S. §§ 159-1 et seq.
Power of town to impose taxes, see G.S. § 160A-206