STATE STATUTES & CODES
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NORTH CAROLINA STATUTES AND CODES
§ 105-285. Date as of which property is to be listed and appraised.
Article14.
Time for Listing andAppraising Property for Taxation.
§ 105‑285. Date as ofwhich property is to be listed and appraised.
(a) Annual ListingRequired. All property subject to ad valorem taxation shall be listedannually.
(b) Personal Property;General Rule. Except as otherwise provided in this Chapter, the value,ownership, and place of taxation of personal property, both tangible andintangible, shall be determined annually as of January 1.
(c) Repealed by SessionLaws 1987, c. 813, s. 12.
(d) Real Property. The value of real property shall be determined as of January 1 of the yearsprescribed by G.S. 105‑286 and G.S. 105‑287. The ownership of realproperty shall be determined annually as of January 1, except in the followingsituation: When any real property is acquired after January 1, but prior toJuly 1, and the property was not subject to taxation on January 1 on account ofits exempt status, it shall be listed for taxation by the transferee as of thedate of acquisition and shall be appraised in accordance with its true value asof January 1 preceding the date of acquisition; and the property shall be taxedfor the fiscal year of the taxing unit beginning on July 1 of the year in whichit is acquired. The person in whose name such property is listed shall havethe right to appeal the listing, appraisal, and assessment of the property inthe same manner as that provided for listings made as of January 1.
In the event real propertyexempt as of January 1 is, prior to July 1, acquired from a governmental unitthat by contract is making payments in lieu of taxes to the taxing unit for thefiscal period beginning July 1 of the year in which the property is acquired,the tax on such property for the fiscal period beginning on July 1 immediatelyfollowing acquisition shall be one half of the amount of the tax that wouldhave been imposed if the property had been listed for taxation as of January 1.(1939, c. 310, s. 302; 1945, c. 973; 1971, c. 806, s. 1; 1973, c. 735;1985, c. 656, s. 21; 1987, c. 813, s. 12; 1993, c. 485, s. 17.)