GroundRules
N.C. Gen. Stat. § 105-274.1: Prohibition on double taxation.
Where this section sits in the code
- Chapter 105. Taxation.
- SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.
- Article 12. Property Subject to Taxation.
A taxing unit may impose tax under this Subchapter on each property only once per tax year. Nothing in this section prevents a taxing unit from correcting an abstract as provided in this Subchapter. (2026-31, s. 6.3.)
Collected 2026-10-28T06:06:46Z. Source file · JSON