{"data":{"id":"us-nc/n.c.-gen.-stat.-105-320","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-320","heading":"Tax receipts; preparation.","body":"(a)\tNo taxing unit shall adopt a tax receipt form until it has been approved by the Department of Revenue, and no tax receipt form shall be approved unless it shows at least the following information:\n(1)\tThe name and mailing address of the taxpayer charged with taxes.\n(2)\tThe assessment of the taxpayer's real property listed for unit-wide taxation.\n(3)\tThe assessment of the taxpayer's personal property listed for unit-wide taxation.\n(4)\tThe total assessed value of the taxpayer's real and personal property listed for unit-wide taxation.\n(5)\tThe total assessed value of the taxpayer's real and personal property listed for taxation in any special district or subdivision of the unit.\n(6)\tThe rate of tax levied for each unit-wide purpose, the total rate levied for all unit-wide purposes, and the rate levied by or for any special district or subdivision of the unit in which the taxpayer's property is subject to taxation. (In lieu of showing this information on the tax receipt, it may be furnished on a separate sheet of paper, properly identified, at the time the official receipt is delivered upon payment).\n(7)\tThe amount of ad valorem tax due by the taxpayer for unit-wide purposes.\n(8)\tThe amount of ad valorem tax due by the taxpayer to any special district or subdivision of the unit.\n(9)\tThe amount of dog license tax due by the taxpayer.\n(10)\tThe amount of penalties, if any, imposed under the provisions of G.S. 105-312.\n(11)\tThe total amount of all taxes and penalties due by the taxpayer to the unit and to special districts and subdivisions of the unit.\n(12)\tThe amount of discount allowed for prepayment of taxes under the provisions of G.S. 105-360.\n(13)\tThe amount of interest charged for late payment of taxes under the provisions of G.S. 105-360.\n(14)\tRepealed by Session Laws 1987, c. 813, s. 16.\n(15)\tRepealed by 1987 (Regular Session, 1988), c. 1041, s. 1.2.\n(16)\tRepealed by Session Laws 2014-3, s. 14.20(b), effective May 29, 2014.\n(b)\tRepealed by Session Laws 2018-5, s. 38.10(i), effective June 12, 2018.\n(c)\tThe governing body of the county or municipality shall designate the person or persons who shall compute and prepare the tax receipt for all taxes charged upon the tax records. (1939, c. 310, s. 1102; 1961, c. 380; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1985, c. 656, s. 23; 1985 (Reg. Sess., 1986), c. 947, s. 6; 1987, c. 813, ss. 16, 17; 1987 (Reg. Sess., 1988), c. 1041, ss. 1.2, 1.3; 1991, c. 45, s. 14(c); 2014-3, s. 14.20(b); 2018-5, s. 38.10(i).)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 20. Approval, Preparation, Disposition of Records."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-320.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"a85cb5fc07420807f3352e92af14bae5b6f95150fdf6e40c8ef2d769bfcbef91","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-319","next":"us-nc/n.c.-gen.-stat.-105-321"},"notice":"GroundRules: Original legal text. Not legal advice."}