105-301. Place for listing real property.
All taxable real property that is not required by this Subchapter to be appraised originally by the Department of Revenue shall be listed in the county in which it is situated. If all or part of the real property is situated within the boundaries of a municipal corporation, this fact shall be specified on the abstract as required by G.S. 105-309. Nothing in this section shall be construed to conflict with the provisions of G.S. 105-326 through 105-328. (1939, c. 310, s. 700; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 17 - Administration of Listing.
§ 105-301 - Place for listing real property.
§ 105-302 - In whose name real property is to be listed.
§ 105-302.1 - Reports on properties listed in name of unknown owner.
§ 105-303 - Obtaining information on real property transfers; permanent listing.
§ 105-304 - Place for listing tangible personal property.
§ 105-305 - Place for listing intangible personal property.
§ 105-306 - In whose name personal property is to be listed.
§ 105-307 - Length of listing period; extension; preliminary work.
§ 105-308 - Duty to list; penalty for failure.
§ 105-309 - What the abstract shall contain.
§ 105-310 - Affirmation; penalty for false affirmation.
§ 105-310.1 - Electronic listing of personal property.
§ 105-311 - Listing and signing affirmation; use of agents, mail, and electronic listing.