§ 105-320. Tax receipts; preparation. - North Carolina Statutes

§105‑320.  Tax receipts; preparation.

(a)        No taxing unitshall adopt a tax receipt form until it has been approved by the Department ofRevenue, and no tax receipt form shall be approved unless it shows at least thefollowing information:

(1)        The name and mailingaddress of the taxpayer charged with taxes.

(2)        The assessment ofthe taxpayer's real property listed for unit‑wide taxation.

(3)        The assessment ofthe taxpayer's personal property listed for unit‑wide taxation.

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

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

(6)        The rate of taxlevied for each unit‑wide purpose, the total rate levied for all unit‑widepurposes, and the rate levied by or for any special district or subdivision ofthe unit in which the taxpayer's property is subject to taxation. (In lieu ofshowing this information on the tax receipt, it may be furnished on a separatesheet of paper, properly identified, at the time the official receipt isdelivered upon payment).

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

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

(9)        The amount of doglicense tax due by the taxpayer.

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

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

(12)      The amount ofdiscount allowed for prepayment of taxes under the provisions of G.S. 105‑360.

(13)      The amount ofinterest charged for late payment of taxes under the provisions of G.S. 105‑360.

(14)      Repealed by SessionLaws 1987, c. 813, s. 16.

(15)      Repealed by 1987(Regular Session, 1988), c. 1041, s. 1.2.

(16)      The total assessedvalue of farm machinery, attachments, and repair parts of individual owners andSubchapter S corporations engaged in farming subject to the income tax creditin G.S. 105‑151.21 and the amount of ad valorem taxes due by anindividual farmer or a Subchapter S corporation engaged in farming on farmmachinery, attachments, and repair parts subject to that credit.

(b)        Instead of beingshown on the tax receipt, the information required in subdivision (16) ofsubsection (a) may be shown on a separate sheet furnished to the affectedtaxpayers.

(c)        The governing bodyof the county or municipality shall designate the person or persons who shallcompute and prepare the tax receipt for all taxes charged upon the tax records.(1939, c. 310, s. 1102; 1961, c. 380; 1971, c. 806, s. 1; 1973, c. 476,s. 193; 1985, c. 656, s. 23; 1985 (Reg. Sess., 1986), c. 947, s. 6; 1987, c.813, ss. 16, 17; 1987 (Reg. Sess., 1988), c. 1041, ss. 1.2, 1.3; 1991, c. 45,s. 14(c).)