1913 public laws – Ch.203 Sec.97
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CHAPTER 203 AN ACT TO AMEND CHAPTER 50, PUBLIC LAWS OF 1911, IN RELATION TO THE ASSESSMENT OF PROPERTY AND THH COLLECTION OF TAXES. The General Assembly of North Carolina do enact: ARTICLE I. BoarD oF STATE TAX COMMISSIONERS.
Taxes_on railroads shall be a lien on property of the same. . The taxes upon any and all railroads in this State, including roadbed, right of way, depots, side tracks, ties and rails, now constructed or hereafter to be constructed, are hereby made a perpetual lien thereupon, commencing from the first day of May in each current year against all claims or demands whatsoever of all persons or bodies corporate, except the United States and this State; and the above described property or any part thereof may be taken and held for payment of all taxes assessed against said railroad company in the several counties of this State.