City of Wilmington v. Cronly

Citations

• 30 S.E. 9
• 122 N.C. 383

Syllabus

<p>Defendant’s Aiteal.</p> <p>Action to Recover Delinquent Taxes — Delinquent Taxes — Constitutional Law-* — Limitations—Sales for Taxes Inoperative..</p> <p>1. It is competent for the General Assembly to provide for the collection of arrearages of taxes due for past years when ascertained in the mode prescribed by law.</p> <p>2. Neither the three nor the ten years statute of limitations applies to an act authorizing the State or a county or city to recover delinquent taxes unless such act expressly so provides.</p> <p>3. Attempted sales of property for taxes, when no money passed and the property afterwards remained in the use and occupancy of the taxpayer, are inoperative and void.</p>