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17 <br /> § 105-375. In rem method of foreclosure. <br /> section shall have five years from the date of the filing of the opinion (or, in the case of <br /> appeal, from the date of the filing of the opinion on appeal) in which to institute <br /> foreclosure actions under G.S. 105-374 for all taxes included in judgments taken under <br /> this section and for subsequent taxes due or which, but for purchase of the property by <br /> the taxing unit, would have become due; and the judicial decision shall not have the <br /> effect of invalidating the tax lien or disturbing its priority. (1939, c. 310, s. 1720; 1945, <br /> c. 646; 1957, cc. 91, 1262; 1971, c. 806, s. 1; 1973, c. 108, s. 52; c. 681, ss. 1, 2; 1983, <br /> c. 808, s. 9; c. 855, ss. 1, 2; 1987, c. 450; 1989, c. 37, s. 7; c. 682; 1999-439, ss. 2, 3; <br /> 2001-139, s. 9; 2006-106, ss. 4-6; 2011-352, s. 1; 2019-243, s. 12(b); 2021-91, s. 3(b).) <br /> 4 <br /> https://www.ncleg.net/enactedlegisIation/statutes/htmI/bysection/chapter_105/gs_105-375.htmI <br />