Coltrane v. . Donnell

166 S.E. 397, 203 N.C. 515, 1932 N.C. LEXIS 28

Opinion

Connor, J.

The presumption created by statute (N. 0. Code of 1931, section 7971(50), that plaintiff, who was in possession of the personal property involved in this controversy in January, 1932, was the owner and in possession of said property on 1 April of the five preceding years, is rebutted by the facts admitted by the defendant. He was not the owner or in possession of said property in 1928 or in 1927. He now owns the property as a distributee of the estate of John L. Coltrane, and was such owner on-1 April, 1931. The property was in his possession, as administrator of John L. Coltrane, deceased, on 1 April, 1930, and 1929. He failed to list or pay taxes on said property for these years, or for the year 1931. He was, therefore, personally liable for the taxes for each of these years, N. C. Code of 1931, section 7985. He has paid these •taxes. He is not, however, personally liable for the taxes for the years 1928 or 1927. He was not in possession of the property, either as administrator or as owner, during either of these years.

Guilford County had no lien on the personal property now owned by the plaintiff for the taxes due for the years 1928 or 1927. Taxes are not a lien upon personal property, but from a levy thereon. N. 0. Code of 1931, section 7986. There had been no levy on said property for taxes prior to the date on which plaintiff became the owner. IIis title to the property is, therefore, free from any lien for taxes. There was error in the judgment, which is

Eeversed.