§ 105-327. Appraisal and assessment of property subject to city and town taxation. - North Carolina Statutes

§105‑327.  Appraisal and assessment of property subject to city and towntaxation.

For the property it isentitled to tax, a city or town situated in a single county shall accept andadopt the appraisals and assessments fixed by the authorities of that county asmodified by the Department of Revenue under the provisions of this Subchapter.However, the requirement of this section shall not be construed to modify theappraisal and assessment authority given cities and towns with respect todiscovered property by G.S. 105‑312. (1939, c. 310, s. 1201; 1971,c. 806, s. 1; 1973, c. 476, s. 193.)