§ 105-394. Immaterial irregularities. - North Carolina Statutes

Article30.

General Provisions.

§ 105‑394.  Immaterialirregularities.

Immaterial irregularities inthe listing, appraisal, or assessment of property for taxation or in the levyor collection of the property tax or in any other proceeding or requirement ofthis Subchapter shall not invalidate the tax imposed upon any property or anyprocess of listing, appraisal, assessment, levy, collection, or any otherproceeding under this Subchapter.

The following are examples ofimmaterial irregularities:

(1)        The failure of listtakers, tax supervisors, or members of boards of equalization and review totake and subscribe the oaths required of them.

(2)        The failure to signthe affirmation required on the abstract.

(3)        The failure to list,appraise, or assess any property for taxation or to levy any tax within thetime prescribed by law.

(4)        The failure of theboard of equalization and review to meet or to adjourn within the timeprescribed by law or to give any required notice of its meetings andadjournment.

(5)        Any defect in thedescription upon any abstract, tax receipt, tax record, notice, advertisement,or other document, of real or personal property, if the description besufficient to enable the tax collector or any person interested to determinewhat property is meant by the description. (In such cases the tax supervisor ortax collector may correct the description on the documents bearing thedefective description, and the correct description shall be used in anydocuments later issued in tax foreclosure proceedings authorized by thisSubchapter.)

(6)        The failure of thecollector to advertise any tax lien.

(7)        Repealed by SessionLaws 1983, c. 808, s. 11.

(8)        Any irregularity orinformality in the order or manner in which tax liens on real property areoffered for sale.

(9)        The failure to makeor serve any notice mentioned in this Subchapter.

(10)      The omission of adollar mark or other designation descriptive of the value of figures upon anydocument required by this Subchapter.

(11)      Any other immaterialinformality, omission, or defect on the part of any person in any proceeding orrequirement of this Subchapter. (1939, c. 310, s. 1715; 1965,c. 192, ss. 1, 2; 1971, c. 806, s. 1; 1983, c. 808, ss. 10, 11.)