Orange County NC Website
4 <br /> § 105-307. Length of listing period; extension; preliminary work. <br /> (a) Listing Period. - Unless extended as provided in this section, the period <br /> during which property is to be listed for taxation each year begins on the first business <br /> day of January and ends on January 31. <br /> (b) General Extensions. - The board of county commissioners may, by <br /> resolution, extend the time during which property is to be listed for taxation as provided <br /> in this subsection. Any action by the board of county commissioners extending the <br /> listing period must be recorded in the minutes of the board, and notice of the extensions <br /> must be published as required by G.S. 105-296(c). The entire period for listing, <br /> including any extension of time granted, is considered the regular listing period for the <br /> particular year within the meaning of this Subchapter. <br /> (1) In nonrevaluation years, the listing period may be extended for up to <br /> 30 additional days. <br /> (2) In years of octennial appraisal of real property, the listing period may <br /> be extended for up to 60 additional days. <br /> (3) If the county has provided for electronic listing of personal property <br /> under G.S. 105-310.1, the period for electronic listing of personal <br /> property may be extended up to June 1. A resolution that provides a <br /> general extension of time for the electronic listing of personal property <br /> shall continue in effect until revised or rescinded unless otherwise <br /> stated in the resolution. <br /> (c) Individual Extensions. - The board of county commissioners shall grant <br /> individual extensions of time for the listing of real and personal property upon written <br /> request and for good cause shown. The request must be filed with the assessor no later <br /> than the ending date of the regular listing period. The board may delegate the authority <br /> to grant extensions to the assessor. Extensions granted under this subsection shall not <br /> extend beyond April 15. Notwithstanding the individual extension time limitation in <br /> this subsection, if the county has provided for electronic listing of personal property <br /> under G.S. 105-310.1, extensions granted for electronic listing of personal property <br /> shall not extend beyond June 1. <br /> (d) Preliminary Work. - The assessor may conduct preparatory work before the <br /> listing period begins, but may not make a final appraisal of property before the day as <br /> of which the value of the property is to be determined under G.S. 105-285. (1939, c. <br /> 310, s. 905; 1971, c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. <br /> 43, s. 5; c. 45, s. 1; 2001-279, s. 2; 2006-30, s. 2; 2011-238, s. 3.) <br />