§ 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county. - North Carolina Statutes

Article22.

Listing, Appraising, andAssessing by Cities and Towns.

§ 105‑326.  Listingproperty for city and town taxation; duty of owner; authority of governing bodyto obtain lists from county.

(a)        All propertysubject to ad valorem taxation in any city or town shall be listed annuallyduring the period prescribed by G.S. 105‑307 in the city or town in whichit is taxable in the name of the person required by G.S. 105‑302 and 105‑306on an abstract prepared according to G.S. 105‑309 and affirmed as requiredby G.S. 105‑310. In lieu of requiring property owners to list theirproperty with the city or town, the governing body of any city or town may makeprovision for obtaining from the abstracts and tax records of the county inwhich the municipality is situated lists of the property subject to taxation bythe city or town.

(b)        Regardless ofwhether a city or town adopts the alternative provided in the second sentenceof subsection (a), above, the provisions of G.S. 105‑311 and 105‑312shall apply to the listing of property for municipal taxation, as shall thepenalties imposed by G.S. 105‑308 and 105‑312 for failure to list.In the preparation of abstracts, tax records, and tax receipts the city or townshall be governed by the provisions of G.S. 105‑318, 105‑319, 105‑320,and 105‑ 321. The powers and duties assigned to the assessor by thestatutes cited as being applicable to municipalities shall be imposed  upon andexercised by some official designated by the governing body of the city ortown, and the powers and duties assigned therein to the board of countycommissioners shall be imposed upon and exercised by the governing body of thecity or town. (1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1987, c.45, s. 1.)