§ 105-318. Forms for listing, appraising, and assessing property. - North Carolina Statutes

Article20.

Approval, Preparation,Disposition of Records.

§ 105‑318.  Forms forlisting, appraising, and assessing property.

The Department of Revenue maydesign and prescribe the books and forms to be used throughout the State in thelisting, appraising, and assessing of property for taxation. If the boardexercises the authority granted by the preceding sentence, it is authorized tomake arrangements for the purchase and distribution of approved books and formsthrough the Division of Purchase and Contract, the cost thereof to be billed tothe counties. If the Department does not exercise the authority granted by thefirst sentence of this section, each county and municipality shall submit thebooks and forms it proposes to adopt for these purposes to the Department forapproval before they are employed. (1939, c. 310, s. 907; 1971,c. 806, s. 1; 1973, c. 476, s. 193.)