105-341. Certification of public service company system appraised valuations.
Having determined the appraised valuations of public service company system property in accordance with subdivision (b)(1) of G.S. 105-335 and having allocated the valuations in accordance with G.S. 105-338(b)(2) and (3), the Department of Revenue shall assign each local taxing unit's appraised valuations by certifying them to the appropriate counties and municipalities. Each local taxing unit receiving such certified valuations shall assess them at the figures certified and shall tax the assessed valuations at the rate of tax levied against other property subject to taxation therein. (1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 20.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 23 - Public Service Companies.
§ 105-334 - Duty to file report; penalty for failure to file.
§ 105-335 - Appraisal of property of public service companies.
§ 105-336 - Methods of appraising certain properties of public service companies.
§ 105-337 - Apportionment of taxable values to this State.
§ 105-338 - Allocation of appraised valuation of public service property among local taxing units.
§ 105-340 - Certification of appraised valuations of railroad companies.
§ 105-341 - Certification of public service company system appraised valuations.
§ 105-342 - Notice, hearing, and appeal.