§ 105-319. Tax records; preparation of scroll and tax book. - North Carolina Statutes

§105‑319.  Tax records; preparation of scroll and tax book.

(a)        For each year thereshall be prepared for each county and tax‑levying municipality a scroll(showing property valuations) and a tax book (showing the amount of taxes due)or a combined record  (showing both property valuation and taxes due). Thegoverning body of the county or municipality shall have authority to determinewhether the tax records shall be prepared in combined form or in a separatescroll and tax book. When used in this Subchapter, the term "taxrecords" shall mean the scroll, tax book, and combined record. No taxrecords shall be adopted by any county or municipality until they have beenapproved by the Department of Revenue.

(b)        County tax recordsshall, unless otherwise authorized by the board of county commissioners, beprepared separately for each township. The tax records of both counties andmunicipalities shall, unless otherwise authorized by the unit governing body,be divided into two parts:

(1)        Individual taxpayers(including corporate fiduciaries when, in their fiduciary capacity, they listthe property of individuals).

(2)        Corporations,partnerships, other business firms, unincorporated associations, and all othertaxpayers other than individual persons.

(c)        The tax recordsshall show at least the following information:

(1)        In alphabeticalorder, the name of each taxpayer whose property is listed and assessed fortaxation.

(2)        The assessment ofeach taxpayer's real property listed for unit‑wide taxation (divided intoas many categories as the Department of Revenue may prescribe).

(3)        The assessment ofeach taxpayer's personal property listed for unit‑wide taxation (dividedinto as many categories as the Department of Revenue may prescribe).

(4)        The total assessedvalue of each taxpayer's real and personal property listed for unit‑widepurposes.

(5)        The amount of advalorem tax due by each taxpayer for unit‑wide purposes.

(6)        The amount of doglicense tax due by each taxpayer.

(7)        The total assessedvalue of each taxpayer's real and personal property listed for taxation in anyspecial district or subdivision of the unit.

(8)        The amount of advalorem tax due by each taxpayer to any special district or subdivision of theunit.

(9)        The amount ofpenalties, if any, imposed under the provisions of G.S. 105‑312.

(10)      The total amount ofall taxes and penalties due by each taxpayer to the unit and to specialdistricts and subdivisions of the unit.

(d)        Listings andassessments and any changes therein made during the period between the close ofthe regular listing period and the first meeting of the board of equalizationand review, as well as those made during the regular listing period, shall beentered on the county tax records, and the county tax records shall besubmitted to the board of equalization and review at its first meeting.Additions and changes made by the board of equalization and review shall beentered on the county tax records in accordance with the provisions of G.S. 105‑326.Municipal corporations shall be governed by the provisions of G.S. 105‑326through 105‑328 with regard to matters dealt with in this subsection (d).(1939, c. 310, s. 1101; 1963, c. 784, s. 1; 1969, c. 1279; 1971, c.806, s. 1; 1973, c. 476, s. 193.)