105-394. Immaterial irregularities. Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in any other proceeding or requirement of this Subchapter shall not invalidate the tax imposed upon any property or any process of listing, appraisal, assessment, levy, collection, or any […]
105-395. Application and effective date of Subchapter. (a) The provisions of G.S. 105-333 through 105-344 (being Article 23 in this Subchapter) shall first be applicable to public service company property to be listed or reported for taxation as of January 1, 1972. Unless otherwise specifically provided herein, all other provisions of this Machinery Act (being […]
105-395.1. Applicable date when due date falls on weekend, holiday, or closure date. When the last day for doing an act required or permitted by this Subchapter falls on a day listed in this section, the act is considered to be done within the prescribed time limit if it is done on the next business […]
105-404: Transferred to G.S. 105-32 by Session Laws 1971, c. 806, s. 2.
105-407: Transferred to G.S. 105-267.1 by Session Laws 1971, c. 806, s. 2.
