105-383. Fiduciaries to pay taxes. (a) Duty to Pay. – It shall be the duty of every guardian, executor, administrator, agent, trustee, receiver, or other fiduciary having care or control of any real or personal property to pay the taxes thereon out of the trust funds in his hands. (b) Liability for Failure to Pay. […]
105-384. Duties and liabilities of life tenant. (a) If real or personal property is held by a tenant for life or by a tenant for the life of another, it shall be the duty of the life tenant to pay the taxes imposed on the property. (b) Any remainderman or reversioner of real or personal […]
105-385. Duty to pay taxes on real property; judicial sales; sales under powers; governmental purchasers. (a) Judicial Sales. – In all civil actions and special proceedings in which the sale of any real property is ordered, the judgment shall provide for the payment of all taxes then constituting a lien upon the property and all […]
105-386. Tax paid by holder of lien; remedy. If any person having a lien or encumbrance of any kind upon real property shall pay the taxes that constitute a lien upon the real property: (1) He shall thereby acquire a lien upon the real property from the time of payment, which lien shall be superior […]
