105-310.1. Electronic listing of personal property.
(a) Personal property may be listed by electronic listing as provided in this section.
(b) The Department of Revenue may establish, after consultation with the counties, the standards and requirements for electronic listing of personal property, including the minimum requirements that must exist before electronic listing will be allowed in a county.
(c) The board of county commissioners may, by resolution, provide for electronic listing of personal property in accordance with the standards and requirements prescribed by the Department of Revenue. The board of county commissioners may, by resolution, delegate its authority to provide for electronic listing of personal property to the county assessor.
(d) Definitions. - The following definitions apply in this section:
(1) Electronic. - Defined in G.S. 66-312.
(2) Electronic listing. - The filing by electronic means of the abstract required by G.S. 105-309 and the affirmation required by G.S. 105-310. (2011-238, s. 4.)
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.