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<br /> Article 19.
<br /> Administration of Real and Personal Property Appraisal.
<br /> § 105-317. Appraisal of real property; adoption of schedules, standards, and rules.
<br /> (a) Whenever any real property is appraised it shall be the duty of the persons making
<br /> appraisals:
<br /> (1) In determining the true value of land, to consider as to each tract, parcel, or
<br /> lot separately listed at least its advantages and disadvantages as to location;
<br /> zoning; quality of soil; waterpower; water privileges; dedication as a nature
<br /> preserve; conservation or preservation agreements; mineral, quarry, or other
<br /> valuable deposits; fertility; adaptability for agricultural, timber-producing,
<br /> commercial, industrial, or other uses; past income; probable future income;
<br /> and any other factors that may affect its value except growing crops of a
<br /> seasonal or annual nature.
<br /> (2) In determining the true value of a building or other improvement, to consider
<br /> at least its location; type of construction; age; replacement cost; cost;
<br /> adaptability for residence, commercial, industrial, or other uses; past income;
<br /> probable future income; and any other factors that may affect its value.
<br /> (3) To appraise partially completed buildings in accordance with the degree of
<br /> completion on January 1.
<br /> (b) In preparation for each revaluation of real property required by G.S. 105-286, it
<br /> shall be the duty of the assessor to see that:
<br /> (1) Uniform schedules of values, standards, and rules to be used in appraising
<br /> real property at its true value and at its present-use value are prepared and
<br /> are sufficiently detailed to enable those making appraisals to adhere to them
<br /> in appraising real property.
<br /> (2) Repealed by Session Laws 1981, c. 678, s. 1.
<br /> (3) A separate property record be prepared for each tract, parcel, lot, or group of
<br /> contiguous lots, which record shall show the information required for
<br /> compliance with the provisions of G.S. 105-309 insofar as they deal with
<br /> real property, as well as that required by this section. (The purpose of this
<br /> subdivision is to require that individual property records be maintained in
<br /> sufficient detail to enable property owners to ascertain the method, rules, and
<br /> standards of value by which property is appraised.)
<br /> (4) The property characteristics considered in appraising each lot, parcel, tract,
<br /> building, structure and improvement, in accordance with the schedules of
<br /> values, standards, and rules, be accurately recorded on the appropriate
<br /> property record.
<br /> (5) Upon the request of the owner, the board of equalization and review, or the
<br /> board of county commissioners, any particular lot, parcel, tract, building,
<br /> structure or improvement be actually visited and observed to verify the
<br /> accuracy of property characteristics on record for that property.
<br /> (6) Each lot, parcel, tract, building, structure and improvement be separately
<br /> appraised by a competent appraiser, either one appointed under the
<br /> provisions of G.S. 105-296 or one employed under the provisions of G.S.
<br /> 105-299.
<br /> (7) Notice is given in writing to the owner that he is entitled to have an actual
<br /> visitation and observation of his property to verify the accuracy of property
<br /> characteristics on record for that property.
<br /> G.S. 105-317 Page 1
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