§ 105-289. Duties of Department of Revenue. - North Carolina Statutes

§ 105‑289.  Duties ofDepartment of Revenue.

(a)        It is the duty ofthe Department of Revenue:

(1)        To discharge theduties prescribed by law and to enforce the provisions of this Subchapter.

(2)        To exercise generaland specific supervision over the valuation and taxation of property by taxingunits throughout the State.

(3)        To appraise theproperty of public service companies.

(4)        To keep full andaccurate records of the Commission's official proceedings.

(5)        To prepare anddistribute annually to each assessor the manual developed by the Use‑ValueAdvisory Board under G.S. 105‑277.7 that establishes the cash rentalrates for agricultural lands and horticultural lands and the net income rangesfor forestland.

(6)        To establishrequirements for horticultural land, used to produce evergreens intended foruse as Christmas trees, in lieu of a gross income requirement until evergreensare harvested from the land, and to establish a gross income requirement forthis type horticultural land, that differs from the income requirement forother horticultural land, when evergreens are harvested from the land.

(7)        To conduct studiesof the cash rents for agricultural and horticultural lands on a county or aregional basis, such as the Major Land Resource Area map designated anddeveloped by the U.S. Department of Agriculture. The results of the studiesmust be furnished to the North Carolina Use‑Value Advisory Board. Thestudies may be conducted on any reasonable basis and timetable that will bereflective of rents and values for each local area based on the productivity ofthe land.

(b),       (c) Repealed bySession Laws 1973, c. 476, s. 193.

(d)        In exercisinggeneral and specific supervision over the valuation and taxation of property,the Department shall provide the following:

(1)        A continuing programof education and training for local tax officials in the conduct of theirduties;

(2)        A program fortesting the qualifications of an assessor and other persons engaged in theappraisal of property for a county or municipality;

(3)        A certificationprogram for an assessor and other persons engaged in the appraisal of propertyfor a county or municipality; and

(4)        Assistance to thecounty and/or the county attorney in developing the specifications for theproposed contract sent to the Department for review pursuant to G.S. 105‑299.

The Department shallpromulgate regulations to carry out its duties under this subsection.

(e)        The Department ofRevenue may furnish the following information to a local tax official:

(1)        Information containedin a report to it or to any other State department; and

(2)        Information theDepartment has in its possession that may assist a local tax official insecuring complete tax listings, appraising or assessing taxable property,collecting taxes, or presenting information in administrative or judicialproceedings involving the listing, appraisal, or assessment of property.

A local tax official may useinformation obtained from the Department under this subsection only for thepurposes stated in subdivision (2). A local tax official may not divulge ormake public this information except as required in administrative or judicialproceedings under this Subchapter. A local tax official who makes improper useof or discloses information obtained from the Department under this subsectionis punishable as provided in G.S. 153A‑148.1 or G.S. 160A‑208.1, asappropriate.

The Department may not furnishinformation to a local tax official pursuant to this subsection unless it hasobtained a written certification from the official stating that the official isfamiliar with the provisions of this subsection and G.S. 153A‑148.1 orG.S. 160A‑208.1, as appropriate, and that information obtained from theDepartment under this subsection will be used only for the purposes stated in subdivision(2).

(f)         To advise localtax officials of their duties concerning the listing, appraisal, and assessmentof property and the levy and collection of property taxes.

(g)        To see that properproceedings are brought to enforce the statutes pertaining to taxation and thecollection of penalties and liabilities imposed by law upon public officers,officers of corporations, and individuals who fail, refuse, or neglect tocomply with the provisions of this Subchapter and other laws with respect tothe taxation of property, and to call upon the Attorney General of this Stateor any prosecuting attorney of this State to assist in the execution of thepowers conferred by the laws of this State with respect to the taxation ofproperty.

(h)        To make annual studiesof the ratio of the appraised value of real property to its true value and toestablish for each county the median ratio as determined by the studies foreach calendar year. The studies for each calendar year shall be completed byApril 15 of the following calendar year. The studies shall be conducted inaccordance with generally accepted principles and procedures for salesassessment ratio studies.

(i)         To maintain aregister of appraisal firms, mapping firms and other persons or firms havingexpertise in one or more of the duties of the assessor; to review thequalifications and work of such persons or firms; and to advise countyofficials as to the professional and financial capabilities of such persons orfirms to assist the assessor in carrying out his duties under this Subchapter.The register shall include a copy of the report filed by the counties pursuantto G.S. 105‑322(g)(4). It shall also include the average median salesassessment ratio and the coefficient of dispersion achieved in each county forthe first two years following the county's effective date of revaluation. To beregistered with the Department of Revenue, such persons or firms shall annuallyfile a report with the Department setting forth the following information:

(1)        A statement of thefirm's ownership,

(2)        A statement of thefirm's financial condition,

(3)        A list of the firm'sprincipal officers with a statement of their qualifications and experience,

(4)        A list of the firm'semployees with a statement of their education, training and experience, and

(5)        A full and completeresume of each employee which the firm proposes to place in a supervisoryposition in any mapping or revaluation project for a county in this State. (1939, c. 310, s. 202; 1955,c. 1350, s. 10; 1967, c. 1196, s. 3; 1969, c. 7, s. 1; 1971, c. 806, s. 1;1973, c. 47, s. 2; c. 476, s. 193; 1975, c. 275, s. 9; c. 508, s. 1; 1981, c.387, ss. 1, 2; 1983, c. 813, s. 1; 1985, c. 601, s. 3; c. 628, s. 3; 1987, c.45, s. 1; c. 46, s. 1; c. 440, s. 1; c. 830, s. 84(a); 1987 (Reg. Sess., 1988),c. 1052, s. 1; 1989, c. 79, ss. 2, 4; c. 736, s. 3; 1991, c. 110, s. 2; 1993,c. 485, s. 35; 2002‑184, s. 5; 2005‑313, s. 6.)