Short Answer

In North Carolina, a co-owner can ask the Clerk of Superior Court in a partition case to credit them for necessary carrying costs they paid, like county property taxes. You do this by filing a request for “credits” or “contribution” and proving what you paid. The clerk may offset that credit by rents collected or the value of exclusive use by others. The credit is usually paid from sale proceeds before the court divides the balance among the owners.

Understanding the Problem

You’re asking whether, in a North Carolina partition action, you can be reimbursed for county property taxes you paid on inherited land. You’re an heir and co-owner. You want the court to order repayment (or a credit) for your tax payments as part of the partition case to sell and divide proceeds. One key fact: you paid the property taxes for several years.

Apply the Law

North Carolina partition law lets the Clerk of Superior Court adjust the equities among co-owners when dividing property or sale proceeds. A co-owner who paid necessary carrying costs that protected the common property—like property taxes—can seek contribution. The main forum is a partition special proceeding before the Clerk of Superior Court in the county where the land is located. Raise your reimbursement request before the court confirms any sale and orders distribution, because the clerk typically resolves credits at that time. The court may offset credits by rents or profits a co-owner received or by the value of exclusive use of the land.

Key Requirements

• Common ownership: You and the other heirs must be co-owners (tenants in common) of the land.
• Necessary expense paid: You paid a necessary carrying cost that protected the property (e.g., county property taxes) from your own funds.
• Proof of payment: You can show dates, amounts, and recipients (tax bills, receipts, bank records).
• Timing and forum: You ask for contribution in the partition case, ideally before sale confirmation and distribution.
• Possible offsets: The court may reduce your credit by rents you or your relatives collected or by the value of exclusive use; it can also credit others for comparable payments.

What the Statutes Say

• North Carolina Gen. Stat., Chapter 46A (Partition) – Governs partition of real property and authorizes the clerk to adjust equities among co-owners.
• North Carolina Gen. Stat., Chapter 1, Article 29A (Judicial Sales) – Sets procedures for court-ordered sales, upset bids, confirmation, and distribution.
• North Carolina Gen. Stat. § 105-355 (Tax lien on real property) – County and municipal property taxes are liens on the land; paying them protects title.

Analysis

Apply the Rule to the Facts: You and the other heirs co-own the property, so the partition court can adjust equities among you. You paid county property taxes—necessary carrying costs that protected the land from tax foreclosure—so you can request a contribution credit. If someone leased one mobile home and kept the rent, the clerk can offset your credit by your share of collected rents; if relatives used the homes rent-free while excluding other owners, the clerk may also consider a use and occupancy offset. Being removed from the county tax listing does not change your ownership or your right to request contribution.

Process & Timing

1. Who files: A co-owner (through counsel). Where: Clerk of Superior Court in the county where the land lies. What: A motion or verified request in the partition case asking for credits/contribution and an accounting (attach tax bills, receipts, and any rent records). When: File before the clerk confirms any sale and orders distribution of proceeds.
2. The clerk sets a hearing. Be ready with proof of the tax payments and any rental income or exclusive-use facts. The clerk can order a sale under judicial-sale rules, allow time for upset bids, and then hear credits before confirming the sale.
3. At confirmation/distribution, the clerk enters an order adjusting equities. Your approved tax payments are paid first as a credit from the sale proceeds before the balance is divided among co-owners.

Exceptions & Pitfalls

• Only necessary carrying costs (e.g., taxes, insurance to preserve the property) typically qualify; elective improvements are handled differently and may be limited to added value, not cost.
• Offsets happen: credits can be reduced by rents collected or the value of exclusive use by an owner or their occupants.
• Documentation matters: bring official tax bills, proof of payment, and rental records; lack of proof can sink a contribution claim.
• County tax listing is not title: being removed from the tax roll does not eliminate your co-ownership or contribution rights.
• Attorney fees: the court may apportion costs and, in some partition cases, reasonable attorney fees among parties when the work benefits the common property; this is discretionary and fact-specific.

Talk to a Partition Action Attorney

If you’re dealing with a partition sale and need reimbursement for taxes you paid, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at 919-341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney-client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.