§ 105-313. Report of property by multi-county business. - North Carolina Statutes

Article18.

Reports in Aid ofListing.

§ 105‑313.  Report ofproperty by multi‑county business.

A taxpayer who is engaged inbusiness in more than one county in this State and who owns real property ortangible personal property in connection with his multi‑county businessshall, upon the request of the Department of Revenue or the assessor of acounty in which part of this business property is situated, file a report withthe Department of Revenue stating, as of the dates specified in G.S. 105‑285of any year, the following information:

(1)        The counties in thisState in which the taxpayer's business property is situated;

(2)        The taxpayer'sinvestment, on a county by county basis, in his business property situated inthis State, categorized as the Department of Revenue or the assessor mayrequire; and

(3)        The taxpayer's totalinvestment in his business property situated in this State, categorized as theDepartment of Revenue or the assessor may require.

This report shall besubscribed and sworn to by the owner of the property.  If the owner is acorporation, partnership, or unincorporated association, the report shall besubscribed and sworn to by a principal officer of the owner who has knowledgeof the facts contained in the report. (1971, c. 806, s. 1; 1973, c.476, s. 193; 1987, c. 777, s. 3.)