105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county. (a) All property subject to ad valorem taxation in any city or town shall be listed annually during the period prescribed by G.S. 105-307 in the city or town in which it is taxable in […]
105-327. Appraisal and assessment of property subject to city and town taxation. For the property it is entitled to tax, a city or town situated in a single county shall accept and adopt the appraisals and assessments fixed by the authorities of that county as modified by the Department of Revenue under the provisions of […]
105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county. (a) For purposes of municipal taxation, all property subject to taxation by a city or town situated in two or more counties may, by resolution of the governing body of the municipality, be listed, appraised, […]
