Agenda - 12-15-1987 - Laserfiche WebLink

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105-325- ''; f,4. § 105-326 CH. 105. TAXATION I 11 Tax Commission ,'x'^' 105 326 other measurement, the provisions of G.S. 105-312 H 1 certified by the `;:' " shall apply. raised in the first ,41, d. If an appraisal or reappraisal made under the provi- sions of this subdivision (a)(6) will adversely affect the rect to corrections nt, • interests of any taxpayer, he shall be given 1)(3)a and (a)(3)b, notice thereof and an opportunity to be heard before ver appearing on the appraisal or reappraisal shall become final. to substitute the (b) The board of county commissioners may give the tax supervi- i property for the sor general authority to make any changes authorized by subsec- ecords as having tion (a), above, except those permitted under subdivision (a)(6), leous description above. t or tax records. (c) Orders of the board of county commissioners and actions of under the proms_ the tax supervisor upon delegation of authority to him by the board have the same that are made under the provisions of this section may be a taxpayer or de- to the Property Tax Commission under the s s PPeG.S. irrectly listed in 105-324(c), (1939, c. 310, s. 1108; 1971, c. 806, a. 1; 1973, c. 476, s. of this subdivi- 193.) a limitation on overed property Local Modification. Buncombe: 1981(Reg.Seas.,1982),c.1279, ery of property unlisted for purposes of ad val this subdivision Legal Periodicals. — For note on 97em taxation,see 51 N.C.L. Rev. ?sts of any tax_ procedural developments in the discov- 531)1973). thereof and an ange is entered OPINIONS OF ATTORNEY GENERAL nounts of taxes Board of county commissioners equalization and review is in session. ou records as may not reappraise property when See opinion of Attorney General to Mr. information as to change comes to tax H.L.Riddle,Jr„41 N.C.A.G.514(1971 i, i. (If the clerical supervisor's attention while board of taxpayer, his the correction It a substantial ARTICLE 22. • measurement, Listing, Appraising, and Assessing by Cities and correct the tax Towns. scovered under a)(6)a, (a)(6)b, § 105-326. Listing property for city and town taxa- appraise prop- tion; duty of owner; authority of gov- 7e board that, errilri body to obtain lists from county. it advisable to (a) All property subject to ad valorem taxation in an y city or lar property of town shall be listed annually during the eriod d r year. by G.S. 105-307 in the city or town in which it is taxable prescribed the name of the s)(6) shall not person required by G.S. 105-302 and 105-306 on an abstract re- se of events or pared according to G.S. 105-309 and affirmed as required by G )' arisen since 105-310. In lieu of requiring property owners to list their property d. - with the city or town, the governing body of any city or town may ids under the make provision for obtaining from the abstracts and tax records of it could have the county in which the municipality is situated lists of the prop- s and review erty subject to taxation by the city or town. attention of (b) Regardless of whether a city or town adopts the alternative provided in the second sentence of subsection (a), above, the provi- of this subdi- sions of G.S. 105-311 and 105-312 shall apply to the listing of pro - rty was listed erty for municipal taxation, as shall the penalties imposed by G.S. quantity, or 105-308 and 105-312 for failure to list. In the preparation of ab- stracts, tax records, and tax receipts the city or town shall be gov- 655 imiiiiminiming