{"data":{"id":"us-nc/n.c.-gen.-stat.-105-394","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-394","heading":"Immaterial irregularities.","body":"Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in any other proceeding or requirement of this Subchapter shall not invalidate the tax imposed upon any property or any process of listing, appraisal, assessment, levy, collection, or any other proceeding under this Subchapter.\nThe following are examples of immaterial irregularities:\n(1)\tThe failure of list takers, tax supervisors, or members of boards of equalization and review to take and subscribe the oaths required of them.\n(2)\tThe failure to sign the affirmation required on the abstract.\n(3)\tThe failure to list, appraise, or assess any property for taxation or to levy any tax within the time prescribed by law.\n(4)\tThe failure of the board of equalization and review to meet or to adjourn within the time prescribed by law or to give any required notice of its meetings and adjournment.\n(5)\tAny defect in the description upon any abstract, tax receipt, tax record, notice, advertisement, or other document, of real or personal property, if the description be sufficient to enable the tax collector or any person interested to determine what property is meant by the description. (In such cases the tax supervisor or tax collector may correct the description on the documents bearing the defective description, and the correct description shall be used in any documents later issued in tax foreclosure proceedings authorized by this Subchapter.)\n(6)\tThe failure of the collector to advertise any tax lien.\n(7)\tRepealed by Session Laws 1983, c. 808, s. 11.\n(8)\tAny irregularity or informality in the order or manner in which tax liens on real property are offered for sale.\n(9)\tThe failure to make or serve any notice mentioned in this Subchapter.\n(10)\tThe omission of a dollar mark or other designation descriptive of the value of figures upon any document required by this Subchapter.\n(11)\tAny other immaterial informality, omission, or defect on the part of any person in any proceeding or requirement of this Subchapter. (1939, c. 310, s. 1715; 1965, c. 192, ss. 1, 2; 1971, c. 806, s. 1; 1983, c. 808, ss. 10, 11.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 30. General Provisions."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-394.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"2ff0b2e053c3702d6e6504de286def1db20eef8917894bb5c5d9f9db8ea07f46","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-393","next":"us-nc/n.c.-gen.-stat.-105-395"},"notice":"GroundRules: Original legal text. Not legal advice."}