North Carolina General Statutes
Article 38A - North Carolina Commercial Receivership Act.
§ 1-507.32 - Schedules of property and claims.

1-507.32. Schedules of property and claims.
(a) The court shall order the debtor or a general receiver to file under oath within 60 days from the time of appointment, or at such earlier or later time as the court shall direct, the following:
(1) A schedule of all receivership property and exempt property of the debtor, describing, as of the time of appointment: (i) the location of the property and, if real property, a legal description thereof; (ii) a description of all liens to which the property is subject; and (iii) an estimated value of the property.
(2) A schedule of all creditors and taxing authorities and regulatory authorities, their mailing addresses, the amount and nature of their claims, whether the claims are secured by liens of any kind, and whether the claims are disputed, contingent, or unliquidated.
(b) Each schedule filed by (i) the debtor shall be filed under oath and under penalty of perjury as true and correct and (ii) the receiver shall be filed under oath and under penalty of perjury as true and correct to the best of the receiver's knowledge.
(c) The court may order inventories and appraisals if appropriate to the receivership. (2020-75, s. 1.)

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