{"data":{"id":"us-nc/n.c.-gen.-stat.-105-274.1","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-274.1","heading":"Prohibition on double taxation.","body":"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.)","path":["Chapter 105. Taxation.","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-274.1.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-10-28T06:06:46Z","sha256":"5912afc8c8e558557ea60d78319d6f97c7b3ae654d9c5f8397ff28453f949921","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-274","next":"us-nc/n.c.-gen.-stat.-105-275"},"notice":"GroundRules: Original legal text. Not legal advice."}