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North Carolina · Through S.L. 2026-30

N.C. Gen. Stat. § 47F-1-105: Taxation.

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Where this section sits in the code
  1. Chapter 47F. North Carolina Planned Community Act.
  2. Article 1. General Provisions.

Extraterritorial common property taxed pursuant to G.S. 105-277.8 shall be assessed, pro rata, among the lot owners based on the number of lots in the association. (2012-157, s. 3.)

Collected 2026-08-27T18:03:47Z. Source file · JSON

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