NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 49

HOUSE BILL 53

 

 

AN ACT TO AMEND ARTICLE 17 OF CHAPTER 105 OF THE GENERAL STATUTES TO ALLOW AN EXTENSION OF TIME FOR LISTING PROPERTY FOR TAXATION.

 

The General Assembly of North Carolina enacts:

 

Section 1.  The first paragraph of G.S. 105-307 is rewritten to read as follows:

"§ 105-307.  Length of listing period; extension; preliminary work. — The period during which property is to be listed for taxation each year shall begin on the first business day of the month of January and, unless extended as herein provided shall continue through the month of January. The board of county commissioners may, in any nonrevaluation year, extend the time during which property is to be listed for taxation for a period not to exceed 30 additional days; in years of octennial appraisal of real property, the board may extend the time for listing for a period not to exceed 60 additional days. Any action by the board of county commissioners extending the listing period shall be recorded in the minutes of the board, and notice thereof shall be published as required by G.S. 105-296(c). The entire period for listing, including any extension of time granted, shall be considered the regular listing period for the particular year within the meaning of this Subchapter."

Sec. 2.  This act shall become effective January 1, 1976.

In the General Assembly read three times and ratified, this the 13th day of March, 1975.