GroundRules
Browse North Carolina
Read the original sections, or search by topic.
- N.C. Gen. Stat. § 105-289.1 · Repealed by Session Laws 1987, c. 813, s. 12.
- N.C. Gen. Stat. § 105-290 · Appeals to Property Tax Commission.
- N.C. Gen. Stat. § 105-291 · Powers of Department and Commission.
- N.C. Gen. Stat. §§ 105-292 through 105-293 · Repealed by Session Laws 1973, c. 476, s. 193.
- N.C. Gen. Stat. § 105-294 · (Effective until October 1, 2026) County assessor.
- N.C. Gen. Stat. § 105-294 · (Effective October 1, 2026) County assessor.
- N.C. Gen. Stat. § 105-295 · Oath of office for assessor.
- N.C. Gen. Stat. § 105-296 · Powers and duties of assessor.
- N.C. Gen. Stat. § 105-297 · Assistant assessor.
- N.C. Gen. Stat. § 105-298 · Repealed by Session Laws 1987, c. 43, s. 3.
- N.C. Gen. Stat. § 105-299 · Employment of experts.
- N.C. Gen. Stat. § 105-300 · Tax commission.
- N.C. Gen. Stat. § 105-301 · Place for listing real property.
- N.C. Gen. Stat. § 105-302 · In whose name real property is to be listed.
- N.C. Gen. Stat. § 105-302.1 · Reports on properties listed in name of unknown owner.
- N.C. Gen. Stat. § 105-303 · Obtaining information on real property transfers; permanent listing.
- N.C. Gen. Stat. § 105-304 · Place for listing tangible personal property.
- N.C. Gen. Stat. § 105-305 · Place for listing intangible personal property.
- N.C. Gen. Stat. § 105-306 · In whose name personal property is to be listed.
- N.C. Gen. Stat. § 105-307 · Length of listing period; extension; preliminary work.
- N.C. Gen. Stat. § 105-308 · Duty to list; penalty for failure.
- N.C. Gen. Stat. § 105-309 · What the abstract shall contain.
- N.C. Gen. Stat. § 105-310 · Affirmation; penalty for false affirmation.
- N.C. Gen. Stat. § 105-310.1 · Electronic listing of personal property.
- N.C. Gen. Stat. § 105-311 · Listing and signing affirmation; use of agents, mail, and electronic listing.
- N.C. Gen. Stat. § 105-312 · Discovered property; appraisal; penalty.
- N.C. Gen. Stat. § 105-313 · Report of property by multi-county business.
- N.C. Gen. Stat. § 105-314 · Repealed by Session Laws 1991, c. 761, s. 37.4.
- N.C. Gen. Stat. § 105-315 · Report by persons having custody of tangible personal property of others.
- N.C. Gen. Stat. § 105-316 · Reports by house trailer park, marina, and aircraft storage facility operators.
- N.C. Gen. Stat. § 105-316.1 · Tax permit required to move mobile home.
- N.C. Gen. Stat. § 105-316.2 · Requirements for obtaining permit.
- N.C. Gen. Stat. § 105-316.3 · Issuance of permits.
- N.C. Gen. Stat. § 105-316.4 · Issuance of permits under repossession.
- N.C. Gen. Stat. § 105-316.5 · Form of permit.
- N.C. Gen. Stat. § 105-316.6 · Penalties for violations.
- N.C. Gen. Stat. § 105-316.7 · Mobile home defined.
- N.C. Gen. Stat. § 105-316.8 · Taxable situs not presumed.
- N.C. Gen. Stat. § 105-317 · Appraisal of real property; adoption of schedules, standards, and rules.
- N.C. Gen. Stat. § 105-317.1 · Appraisal of personal property; elements to be considered.
- N.C. Gen. Stat. § 105-317.2 · Report on transfers of real property.
- N.C. Gen. Stat. § 105-318 · Forms for listing, appraising, and assessing property.
- N.C. Gen. Stat. § 105-319 · Tax records; preparation of scroll and tax book.
- N.C. Gen. Stat. § 105-320 · Tax receipts; preparation.
- N.C. Gen. Stat. § 105-321 · Disposition of tax records and receipts; order of collection.
- N.C. Gen. Stat. § 105-322 · County board of equalization and review.
- N.C. Gen. Stat. § 105-323 · Giving effect to decisions of the board of equalization and review.
- N.C. Gen. Stat. § 105-324 · Repealed by Session Laws 1987, c. 295, s. 4.
- N.C. Gen. Stat. § 105-325 · Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.
- N.C. Gen. Stat. § 105-325.1 · Special committee for motor vehicle appeals.
- N.C. Gen. Stat. § 105-326 · Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
- N.C. Gen. Stat. § 105-327 · Appraisal and assessment of property subject to city and town taxation.
- N.C. Gen. Stat. § 105-328 · Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.
- N.C. Gen. Stat. § 105-329 · Repealed by Session Laws 1991 (Regular Session, 1992), c. 961, s. 2.
- N.C. Gen. Stat. § 105-330 · Definitions.
- N.C. Gen. Stat. § 105-330.1 · Classification of motor vehicles.
- N.C. Gen. Stat. § 105-330.2 · Appraisal, ownership, and situs.
- N.C. Gen. Stat. § 105-330.3 · Listing requirements for classified motor vehicles; application for exempt status.
- N.C. Gen. Stat. § 105-330.4 · Due date, interest, and enforcement remedies.
- N.C. Gen. Stat. § 105-330.5 · Notice required; distribution and collection fees.
- N.C. Gen. Stat. § 105-330.6 · Motor vehicle tax year; transfer of plates; surrender of plates.
- N.C. Gen. Stat. § 105-330.7 · Repealed by Session Laws 2005-294, s. 7, effective July 1, 2013, and applicable to combined tax and registration notices issued on or after that date.
- N.C. Gen. Stat. § 105-330.8 · Deadlines not extended.
- N.C. Gen. Stat. § 105-330.9 · Antique automobiles.
- N.C. Gen. Stat. § 105-330.10 · Disposition of interest.
- N.C. Gen. Stat. § 105-330.11 · Memorandum of understanding.
- N.C. Gen. Stat. §§ 105-330.12 through 105-332 · Reserved for future codification purposes.
- N.C. Gen. Stat. § 105-333 · Definitions.
- N.C. Gen. Stat. § 105-334 · Duty to file report; penalty for failure to file.
- N.C. Gen. Stat. § 105-335 · Appraisal of property of public service companies.
- N.C. Gen. Stat. § 105-336 · Methods of appraising certain properties of public service companies.
- N.C. Gen. Stat. § 105-337 · Apportionment of taxable values to this State.
- N.C. Gen. Stat. § 105-338 · Allocation of appraised valuation of public service property among local taxing units.
- N.C. Gen. Stat. § 105-339 · Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies.
- N.C. Gen. Stat. § 105-339.1 · Repealed by Session Laws 2015-6, s. 2.17(c), effective April 9, 2015.
- N.C. Gen. Stat. § 105-340 · Certification of appraised valuations of railroad companies.
- N.C. Gen. Stat. § 105-341 · Certification of public service company system appraised valuations.
- N.C. Gen. Stat. § 105-342 · Notice, hearing, and appeal.
- N.C. Gen. Stat. § 105-343 · Penalty for failure to make required reports.
- N.C. Gen. Stat. § 105-344 · Failure to pay tax; remedies; penalty.
- N.C. Gen. Stat. § 105-345 · Right of appeal.
- N.C. Gen. Stat. § 105-345.1 · No evidence admitted on appeal; remission for further evidence.
- N.C. Gen. Stat. § 105-345.2 · Record on appeal; extent of review.
- N.C. Gen. Stat. § 105-345.3 · Relief pending review on appeal.
- N.C. Gen. Stat. § 105-345.4 · Appeal to Supreme Court.
- N.C. Gen. Stat. § 105-345.5 · Judgment on appeal enforced by mandamus.
- N.C. Gen. Stat. § 105-346 · Peremptory mandamus to enforce order when no appeal.
- N.C. Gen. Stat. § 105-347 · Levy of property taxes.
- N.C. Gen. Stat. § 105-348 · All interested persons charged with notice of taxes.
- N.C. Gen. Stat. § 105-349 · Appointment, term, qualifications, and bond of tax collectors and deputies.
- N.C. Gen. Stat. § 105-350 · General duties of tax collectors.
- N.C. Gen. Stat. § 105-351 · Authority of successor collector.
- N.C. Gen. Stat. § 105-352 · Delivery of tax receipts to tax collector; prerequisites; procedure upon default.
- N.C. Gen. Stat. § 105-353 · Place for collection of taxes.
- N.C. Gen. Stat. § 105-354 · Collections for districts and other units of local government.
- N.C. Gen. Stat. § 105-355 · Creation of tax lien; date as of which lien attaches.
- N.C. Gen. Stat. § 105-356 · Priority of tax liens.
- N.C. Gen. Stat. § 105-357 · Payment of taxes.
- N.C. Gen. Stat. § 105-358 · Waiver of penalties; partial payments.
- N.C. Gen. Stat. § 105-359 · Prepayments.