N.C. Gen. Stat. § 153A-458: Submission of statement concerning improvements.

A county may by ordinance require that when a property owner improves property at a cost of more than two thousand five hundred dollars ($2,500) but less than five thousand dollars ($5,000), the property owner must, within 14 days after the completion of the work, submit to the county assessor a statement setting forth the nature of the improvement and the total cost thereof. (2019-111, s. 2.7; 2020-3, s. 4.33(a); 2020-25, s. 51(a), (b), (d).)