Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter105. Taxation. |
SubchapterII. LISTING, APPRAISAL, AND ASSESSMENT OFPROPERTY AND COLLECTION OF TAXES ON PROPERTY |
Article 11. Short Title, Purpose, and Definitions |
Article 12. Property Subject to Taxation |
Article 12A. Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland |
Article 13. Standards for Appraisal and Assessment |
Article 14. Time for Listing and Appraising Property for Taxation |
Article 15. Duties of Department and Property Tax Commission as to Assessments |
Article 16. County Listing, Appraisal, and Assessing Officials |
Article 17. Administration of Listing |
Article 18. Reports in Aid of Listing |
Article 19. Administration of Real and Personal Property Appraisal |
Article 20. Approval, Preparation, Disposition of Records |
Article 21. Review and Appeals of Listings and Valuations |
Article 22. Listing, Appraising, and Assessing by Cities and Towns |
Article 22A. Motor Vehicles |
Article 23. Public Service Companies |
Article 24. Review and Enforcement of Orders |
Article 25. Levy of Taxes and Presumption of Notice |
Article 26. Collection and Foreclosure of Taxes |
Article 27. Refunds and Remedies |
Article 28. Special Duties to Pay Taxes |
Article 29. Validations |
Article 30. General Provisions |