§ 105-363. Remedies of cotenants and joint owners of real property.
§105‑363. Remedies of cotenants and joint owners of real property.
(a) Payment of Taxes onShare of One Cotenant. Any one of several tenants in common or joint tenants(other than copartners) of real property may pay that portion of the taxes,interest, and costs that are a lien upon his undivided share of the propertyand thereby release the tax lien from his share. Thereafter, in any partitionsale of the property the share of the joint owner who has paid his portion ofthe taxes shall be set apart free from the tax lien, and his share of theproceeds of any sale shall not be diminished by disbursements to pay any taxes,interest, or costs. In the event the tax lien is foreclosed and the property issold for failure to pay taxes, the share of any joint owner who has paid hisportion of the taxes shall be excepted from the advertisement and sale.
(b) Payment of EntireAmount of Taxes by One Cotenant. Any one of several tenants in common orjoint tenants (other than copartners) of real property may pay the entireamount of the taxes, interest, and costs constituting a lien on the property,and any amount so paid that is in excess of his share of the taxes, interest,and costs and that was not paid through agreement with or on behalf of theother joint owners shall constitute a lien in his favor upon the shares of theother joint owners. Such a lien may be enforced in a proceeding for actualpartition, a proceeding for partition and sale, or by any other appropriatejudicial proceeding. (1901, c. 558, ss. 13, 14, 47; Rev., s. 2860; C.S., s.7983; 1971, c. 806, s. 1.)