GroundRules
N.C. Gen. Stat. § 105-316.8: Taxable situs not presumed.
Where this section sits in the code
- SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.
- Article 18. Reports in Aid of Listing.
Nothing in G.S. 105-316.1 through 105-316.8 shall be interpreted so as to subject to taxation any mobile home which does not have a taxable situs within this State under the general rules of law appropriate to such a determination. (1975, c. 881, s. 1.)
Collected 2026-08-27T18:15:52Z. Source file · JSON