North Carolina General Statutes
Chapter 105 - Taxation
Article 17 - Administration of Listing.

§ 105-301 - Place for listing real property. - 105-301. Place for listing real property. All taxable real property...

§ 105-302 - In whose name real property is to be listed. - 105-302. In whose name real property is to be listed....

§ 105-302.1 - Reports on properties listed in name of unknown owner. - 105-302.1. Reports on properties listed in name of unknown owner....

§ 105-303 - Obtaining information on real property transfers; permanent listing. - 105-303. Obtaining information on real property transfers; permanent listing. (a)...

§ 105-304 - Place for listing tangible personal property. - 105-304. Place for listing tangible personal property. (a) Listing Instructions....

§ 105-305 - Place for listing intangible personal property. - 105-305. Place for listing intangible personal property. (a) Listing Instructions....

§ 105-306 - In whose name personal property is to be listed. - 105-306. In whose name personal property is to be listed....

§ 105-307 - Length of listing period; extension; preliminary work. - 105-307. Length of listing period; extension; preliminary work. (a) Listing...

§ 105-308 - Duty to list; penalty for failure. - 105-308. Duty to list; penalty for failure. Every person in...

§ 105-309 - What the abstract shall contain. - 105-309. What the abstract shall contain. (a) Each person whose...

§ 105-310 - Affirmation; penalty for false affirmation. - 105-310. Affirmation; penalty for false affirmation. There shall be annexed...

§ 105-310.1 - Electronic listing of personal property. - 105-310.1. Electronic listing of personal property. (a) Personal property may...

§ 105-311 - Listing and signing affirmation; use of agents, mail, and electronic listing. - 105-311. Listing and signing affirmation; use of agents, mail, and...

§ 105-312 - Discovered property; appraisal; penalty. - 105-312. Discovered property; appraisal; penalty. (a) Repealed by Session Laws...