105-276. Taxation of intangible personal property.
Intangible personal property that is not excluded from taxation under G.S. 105-275 is subject to this Subchapter. The exclusion of a class of intangible personal property from taxation under G.S. 105-275 does not affect the appraisal or assessment of real property and tangible personal property. (1939, c. 310, s. 601; 1971, c. 806, s. 1; 1973, c. 1180; 1985, c. 656, s. 38; 1987, c. 813, s. 8; 1995, c. 41, s. 6; 1997-23, s. 2.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 12 - Property Subject to Taxation.
§ 105-274 - Property subject to taxation.
§ 105-275 - Property classified and excluded from the tax base.
§ 105-276 - Taxation of intangible personal property.
§ 105-277 - Property classified for taxation at reduced rates; certain deductions.
§ 105-277.01 - Certain farm products classified for taxation at reduced valuation.
§ 105-277.02 - Certain real property held for sale classified for taxation at reduced valuation.
§ 105-277.1 - Elderly or disabled property tax homestead exclusion.
§ 105-277.1B - Property tax homestead circuit breaker.
§ 105-277.1C - Disabled veteran property tax homestead exclusion.
§ 105-277.1D - (See note for repeal.) Inventory property tax deferral.
§ 105-277.1F - Uniform provisions for payment of deferred taxes.
§ 105-277.2 - Agricultural, horticultural, and forestland Definitions.
§ 105-277.3 - Agricultural, horticultural, and forestland Classifications.
§ 105-277.5 - Agricultural, horticultural and forestland - Notice of change in use.
§ 105-277.6 - Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.
§ 105-277.7 - Use-Value Advisory Board.
§ 105-277.8 - Taxation of property of nonprofit homeowners' association.
§ 105-277.9 - Taxation of property inside certain roadway corridors.
§ 105-277.9A - (See note for repeal) Taxation of improved property inside certain roadway corridors.
§ 105-277.11 - Taxation of property subject to a development financing district agreement.
§ 105-277.12 - Antique airplanes.
§ 105-277.13 - Taxation of improvements on brownfields.
§ 105-277.14 - Taxation of working waterfront property.
§ 105-277.15A - Taxation of site infrastructure land.
§ 105-277.16 - Taxation of low-income housing property.
§ 105-277.17 - Taxation of community land trust property.
§ 105-278 - Historic properties.
§ 105-278.1 - Exemption of real and personal property owned by units of government.
§ 105-278.3 - Real and personal property used for religious purposes.
§ 105-278.4 - Real and personal property used for educational purposes.
§ 105-278.6 - Real and personal property used for charitable purposes.
§ 105-278.6A - Qualified retirement facility.
§ 105-278.8 - Real and personal property used for charitable hospital purposes.