105-301. Place for listing real property. All taxable real property that is not required by this Subchapter to be appraised originally by the Department of Revenue shall be listed in the county in which it is situated. If all or part of the real property is situated within the boundaries of a municipal corporation, this […]
105-302. In whose name real property is to be listed. (a) Taxable real property shall be listed in the name of the owner, and it shall be the owner’s duty to list it unless the board of county commissioners shall have adopted a permanent listing system as provided in G.S. 105-303(b). For purposes of this […]
105-302.1. Reports on properties listed in name of unknown owner. In order to promote the discovery of "State lands" as defined by G.S. 146-64(6), it shall be the duty of all assessors upon request to furnish the State of North Carolina a report on all properties listed in the name of "unknown owner" pursuant to […]
105-303. Obtaining information on real property transfers; permanent listing. (a) To facilitate the accurate listing of real property for taxation, the board of county commissioners may require the register of deeds to comply with the provisions of subdivision (a)(1), below, or it may require him to comply with the provisions of subdivision (a)(2), below: (1) […]
105-304. Place for listing tangible personal property. (a) Listing Instructions. – This section applies to all taxable tangible personal property that has a tax situs in this State and that is not required by this Subchapter to be appraised originally by the Department of Revenue. The place in this State at which this property is […]
105-305. Place for listing intangible personal property. (a) Listing Instructions. – This section applies to all taxable intangible personal property that has a tax situs in this State and is not required by this Subchapter to be appraised originally by the Department of Revenue. The place in this State at which this property is taxable […]
105-306. In whose name personal property is to be listed. (a) Taxable personal property shall be listed in the name of the owner on the day as of which property is to be listed for taxation, and it shall be the duty of the owner to list the property. (b) If personal property is listed […]
105-307. Length of listing period; extension; preliminary work. (a) Listing Period. – Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31. (b) General Extensions. – The board of county commissioners may, […]
105-308. Duty to list; penalty for failure. Every person in whose name any property is to be listed under the terms of this Subchapter shall list the property with the assessor within the time allowed by law on an abstract setting forth the information required by this Subchapter. In addition to all other penalties prescribed […]
105-309. What the abstract shall contain. (a) Each person whose duty it is to list property for taxation shall file each year with the assessor a tax list or abstract showing, as of the date prescribed by G.S. 105-285(b), the information required by this section. Subject to the provisions of subdivisions (a)(1) and (a)(2), below, […]
105-310. Affirmation; penalty for false affirmation. There shall be annexed to the abstract on which the taxpayer’s property is listed the following affirmation, which shall be signed by an individual qualified under the provisions of G.S. 105-311: Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this […]
105-310.1. Electronic listing of personal property. (a) Personal property may be listed by electronic listing as provided in this section. (b) The Department of Revenue may establish, after consultation with the counties, the standards and requirements for electronic listing of personal property, including the minimum requirements that must exist before electronic listing will be allowed […]
105-311. Listing and signing affirmation; use of agents, mail, and electronic listing. (a) Except as otherwise provided in this section, the person whose duty it is to list property for taxation shall file the completed abstract with the assessor for purposes of listing and shall sign the affirmation required by G.S. 105-310 to be annexed […]
105-312. Discovered property; appraisal; penalty. (a) Repealed by Session Laws 1991, c. 34, s. 4. (b) Duty to Discover and Assess Unlisted Property. – It shall be the duty of the assessor to see that all property not properly listed during the regular listing period be listed, assessed and taxed as provided in this Subchapter. […]
