reglab/housing_qa huggingface dataset:
NC Gen Stat § 105-313 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-313 - Report of property by multi-county business.

 105-313. Report of property by multi-county business.A taxpayer who is engaged in business in more than one county in this State and who owns real property or tangible personal property in connection with his multi-county business shall, upon the request of the Department of Revenue or the assessor of a county in which part of this business property is situated, file a report with the Department of Revenue stating, as of the dates specified in G.S. 105-285 of any year, the following information:(1) The counties in this State in which the taxpayer's business property is situated;(2) The taxpayer's investment, on a county by county basis, in his business property situated in this State, categorized as the Department of Revenue or the assessor may require; and(3) The taxpayer's total investment in his business property situated in this State, categorized as the Department of Revenue or the assessor may require.This report shall be subscribed and sworn to by the owner of the property. If the owner is a corporation, partnership, or unincorporated association, the report shall be subscribed and sworn to by a principal officer of the owner who has knowledge of the facts contained in the report. (1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 777, s. 3.)
NC Gen Stat § 105-315 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-315 - Report by persons having custody of tangible personal property of others.

 105-315. Report by persons having custody of tangible personal property of others.(a) As of January 1, every person having custody of taxable tangible personal property that has been entrusted to the person by another for storage, sale, renting, or any other business purpose shall furnish to the assessor of the county in which the property is situated a report with the information listed in this subsection. This requirement does not apply to a person having custody of inventories exempt under G.S. 105-275(32a), 105-275(33), or 105-275(34). As used in this section, the term "person having custody of taxable tangible personal property" includes warehouses, cooperative growers' and marketing associations, consignees, factors, commission merchants, and brokers. The report must include all of the following:(1) Repealed by Session Laws 1987, c. 813, s. 14.(2) The name of the owner of the property.(3) A description of the property.(4) The quantity of the property.(5) The amount of money, if any, advanced against the property by the person having custody of the property.(b) A person who fails to make the report required by this section, by January 15 in any year is liable to the counties in which the property is taxable for a penalty to be measured by any portion of the tax on the property that has not been paid at the time the action to collect this penalty is brought plus two hundred fifty dollars ($250.00). This penalty may be recovered in a civil action in the appropriate division of the General Court of Justice of the county in which the property is taxable. Upon recovery of this penalty, the tax on the property is deemed paid.  (1939, c. 310, ss. 1001, 1002; 1955, c. 1069, ss. 2, 3; 1965, c. 592; 1971, c. 806, s. 1; 1987, c. 45, s. 1; c. 813, s. 14; 2014-3, s. 14.21.)
NC Gen Stat § 105-316 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316 - Reports by house trailer park, marina, and aircraft storage facility operators.

 105-316. Reports by house trailer park, marina, and aircraft storage facility operators.(a) As of January 1 each year:(1) Every operator of a park or storage lot renting or leasing space for three or more house trailers or mobile homes shall furnish to the assessor of the county in which the park or lot is located the name of the owner of and a description of each house trailer or mobile home situated thereon.(2) Every operator of a marina or comparable facility renting, leasing, or otherwise providing dockage or storage space for three or more boats, vessels, floating homes, or floating structures shall furnish to the assessor of the county in which the marina or comparable facility is located the name of the owner of and a description of each boat, vessel, floating home, or floating structure for which dockage or storage space is rented, leased, or otherwise provided.(3) Every operator of a storage facility renting or leasing space for three or more airplanes or other aircraft shall furnish to the assessor of the county in which the storage facility is located the name of the owner of and a description of each airplane or aircraft for which space is rented or leased.(b) Any person who fails to make any report required by subsection (a), above, by January 15 of any year shall be liable to the county in which the house trailers, mobile homes, boats, vessels, floating homes, floating structures, or airplanes are taxable for a penalty to be measured by any portion of the tax on the personal property that has not been paid at the time the action to collect this penalty is brought, plus two hundred fifty dollars ($250.00). This penalty may be recovered in a civil action in the appropriate division of the General Court of Justice of the county in which the personal property is taxable. Upon recovery of this penalty, the tax on the personal property shall be deemed to be paid. (1939, c. 310, s. 1002; 1955, c. 1069, s. 3; 1965, c. 592; 1971, c. 806, s. 1; 1985, c. 378, ss. 1, 2; 1987, c. 45, s. 1.)
NC Gen Stat § 105-316.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.1 - Tax permit required to move mobile home.

 105-316.1. Tax permit required to move mobile home.(a) In order to protect the local taxing units of this State against the nonpayment of ad valorem taxes on mobile homes, it is hereby declared to be unlawful for any person other than a mobile home manufacturer or retailer to remove or cause to be removed any mobile home situated at a premises in this State without first obtaining a tax permit from the tax collector of the county in which the mobile home is situated. The tax permit shall be conspicuously displayed near the license tag on the rear of the mobile home at all times during its transportation. Permits required by G.S. 105-316.1 through 105-316.8 may be obtained at the office of the county tax collector during normal business hours.(b) Except as provided in G.S. 105-316.4, manufacturers, retailers and licensed carriers of mobile homes shall not be required to obtain the tax permits required by this section. Persons or firms transporting mobile homes shall, however, be responsible for seeing that a proper license tag, and when required under this section, a tax permit, are properly displayed thereon at all times during their transportation. (1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, ss. 1, 2.)
NC Gen Stat § 105-316.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.2 - Requirements for obtaining permit.

 105-316.2. Requirements for obtaining permit.(a) In order to obtain the permits herein provided, persons other than manufacturers and retailers of mobile homes shall be required to (i) pay all taxes due to be paid by the owner to the county or to any other taxing unit therein; or (ii) show proof to the tax collector that no taxes are due to be paid; or (iii) demonstrate to the tax collector that the removal of the mobile home will not jeopardize the collection of any taxes due or to become due to the county or to any taxing unit therein.(b) In addition to complying with the provisions of subsection (a) above, owners of mobile homes required to obtain the permits herein provided shall also furnish the following information to the tax collector:(1) The name and address of the owner,(2) The address or location of the premises from which the mobile home is to be moved,(3) The address or location of the place to which the mobile home is to be moved, and(4) The name and address of the carrier who is to transport the mobile home. (1975, c. 881, s. 1.)
NC Gen Stat § 105-316.3 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.3 - Issuance of permits.

 105-316.3. Issuance of permits.(a) Except as otherwise provided in G.S. 105-316.2 above, no permit required by G.S. 105-316.1 through 105-316.8 shall be issued by the tax collector unless and until all taxes due to be paid by the owner to the county or to any other taxing unit therein, including any penalties or interest thereon, have been paid. Any taxes which have not yet been computed but which will become due during the current calendar year shall be determined as in the case of prepayments.(b) Upon compliance with the provisions of G.S. 105-316.1 through 105-316.8, the tax collector shall issue, without charge, a permit authorizing the removal of the mobile home. He shall also maintain a record of all permits issued. (1975, c. 881, s. 1.)
NC Gen Stat § 105-316.4 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.4 - Issuance of permits under repossession.

 105-316.4. Issuance of permits under repossession.Notwithstanding the provisions of G.S. 105-316.2(a) and 105-316.3(a), above, any person who intends to take possession of a mobile home, whether by judicial or nonjudicial authority, as a holder of a lien on said mobile home shall apply for, and be issued, the permit herein provided without paying all taxes due to be paid by the owner of the mobile home being repossessed, upon notifying the tax collector of the location in North Carolina to which the mobile home is to be taken. At the time of notification the tax collector shall render to the holder of the lien a statement of taxes due against only the mobile home. Within seven days of the issuance of the permit the applicant shall pay to the tax collector the taxes due as set forth in the statement.Notwithstanding the foregoing, any applicant who is a nonresident of North Carolina must pay the taxes due as set forth above at the time of notification to the tax collector and application for the permit.Upon issuance of the permit and the payment of any taxes as prescribed herein, the mobile home shall no longer be subject to levy or attachment of any lien for any other taxes then owed by the owner thereof, whether or not previously determined. (1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, s. 3.)
NC Gen Stat § 105-316.5 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.5 - Form of permit.

 105-316.5. Form of permit.The permit shall be in substantially the following form:   TAX PERMIT     County of ___________  Permit Number ___________________________________  State of North Carolina  Date of Issuance __________________________________  Permission is hereby granted to: ____________________________________________  (Name & address of owner)  ______________________________________________________________________  (Name & address of carrier)     to remove the following described mobile home:  ______________________________________________________________________  (Make, model, size, serial number, etc.)     From: ______________________________________________________________________  (Address)  To: ______________________________________________________________________  (Address)  This permit is issued in accordance with the provisions of G.S. 105-316.1 through G.S. 105-316.8 of the General Statutes of North Carolina.  (Signed) _____________________________________  Tax Collector  (or Deputy Tax Collector)  County of _____________________________   (1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, s. 1.)
NC Gen Stat § 105-316.6 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.6 - Penalties for violations.

 105-316.6. Penalties for violations.(a) Any person required by G.S. 105-316.1 through 105-316.8 to obtain a tax permit who fails to do so or who fails to properly display same shall be guilty of a Class 3 misdemeanor. This penalty shall be in addition to any penalties imposed for failure to list property for taxation and interest for failure to pay taxes provided by the general laws of this State.(b) Any manufacturer or retailer of mobile homes who aids or abets any owner covered by G.S. 105-316.1 through 105-316.8 to defeat in any manner the purpose of G.S. 105-316.1 through 105-316.8 shall be guilty of a Class 3 misdemeanor.(c) Any person who transports a mobile home from a location in this State for an owner other than a manufacturer or retailer of mobile homes without having properly displayed thereon the tax permit required by G.S. 105-316.1 through 105-316.8 shall be guilty of a Class 3 misdemeanor.(d) Any law-enforcement officer of this State who apprehends any person violating the provisions of G.S. 105-316.1 through 105-316.8 shall detain such person and mobile home until satisfactory arrangements have been made to meet the requirements of G.S. 105-316.1 through 105-316.8. (1975, c. 881, s. 1; 1977, 2nd Sess., c. 1187, ss. 1, 4, 5; 1993, c. 539, s. 719; 1994, Ex. Sess., c. 24, s. 14(c).)
NC Gen Stat § 105-316.7 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.7 - Mobile home defined.

 105-316.7. Mobile home defined.For the purpose of G.S. 105-316.1 through 105-316.8, "mobile home" means a structure that (i) is designed, constructed, and intended for use as a dwelling house, office, place of business, or similar place of habitation and (ii) is capable of being transported from place to place on wheels attached to its frame. It also means a manufactured home as described in G.S. 105-273(13). This definition does not include trailers and vehicles required to be registered annually pursuant to Part 3, Article 3 of Chapter 20 of the General Statutes. (1975, c. 881, s. 1; 1987, c. 805, s. 4.)
NC Gen Stat § 105-316.8 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 18 - Reports in Aid of Listing.|§ 105-316.8 - Taxable situs not presumed.

 105-316.8. Taxable situs not presumed.Nothing in G.S. 105-316.1 through 105-316.8 shall be interpreted so as to subject to taxation any mobile home which does not have a taxable situs within this State under the general rules of law appropriate to such a determination. (1975, c. 881, s. 1.)
NC Gen Stat § 105-317.2 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 19 - Administration of Real and Personal Property Appraisal.|§ 105-317.2 - Report on transfers of real property.

 105-317.2. Report on transfers of real property.To facilitate the accurate appraisal of real property for taxation, the information listed in this section must be included in each deed conveying property. The following information is required:(1) The name of each grantor and grantee and the mailing address of each grantor and grantee.(2) A statement whether the property includes the primary residence of a grantor.Failure to comply with this section does not affect the validity of a duly recorded deed. This section does not apply to deeds of trust, deeds of release, or similar instruments.  (2009-454, s. 1.)
NC Gen Stat § 105-318 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 20 - Approval, Preparation, Disposition of Records.|§ 105-318 - Forms for listing, appraising, and assessing property.

 105-318. Forms for listing, appraising, and assessing property.The Department of Revenue may design and prescribe the books and forms to be used throughout the State in the listing, appraising, and assessing of property for taxation. If the board exercises the authority granted by the preceding sentence, it is authorized to make arrangements for the purchase and distribution of approved books and forms through the Division of Purchase and Contract, the cost thereof to be billed to the counties. If the Department does not exercise the authority granted by the first sentence of this section, each county and municipality shall submit the books and forms it proposes to adopt for these purposes to the Department for approval before they are employed. (1939, c. 310, s. 907; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)
NC Gen Stat § 105-320 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 20 - Approval, Preparation, Disposition of Records.|§ 105-320 - Tax receipts; preparation.

 105-320. Tax receipts; preparation.(a) No taxing unit shall adopt a tax receipt form until it has been approved by the Department of Revenue, and no tax receipt form shall be approved unless it shows at least the following information:(1) The name and mailing address of the taxpayer charged with taxes.(2) The assessment of the taxpayer's real property listed for unit-wide taxation.(3) The assessment of the taxpayer's personal property listed for unit-wide taxation.(4) The total assessed value of the taxpayer's real and personal property listed for unit-wide taxation.(5) The total assessed value of the taxpayer's real and personal property listed for taxation in any special district or subdivision of the unit.(6) The rate of tax levied for each unit-wide purpose, the total rate levied for all unit-wide purposes, and the rate levied by or for any special district or subdivision of the unit in which the taxpayer's property is subject to taxation. (In lieu of showing this information on the tax receipt, it may be furnished on a separate sheet of paper, properly identified, at the time the official receipt is delivered upon payment).(7) The amount of ad valorem tax due by the taxpayer for unit-wide purposes.(8) The amount of ad valorem tax due by the taxpayer to any special district or subdivision of the unit.(9) The amount of dog license tax due by the taxpayer.(10) The amount of penalties, if any, imposed under the provisions of G.S. 105-312.(11) The total amount of all taxes and penalties due by the taxpayer to the unit and to special districts and subdivisions of the unit.(12) The amount of discount allowed for prepayment of taxes under the provisions of G.S. 105-360.(13) The amount of interest charged for late payment of taxes under the provisions of G.S. 105-360.(14) Repealed by Session Laws 1987, c. 813, s. 16.(15) Repealed by 1987 (Regular Session, 1988), c. 1041, s. 1.2.(16) Repealed by Session Laws 2014-3, s. 14.20(b), effective May 29, 2014.(b) Repealed by Session Laws 2018-5, s. 38.10(i), effective June 12, 2018.(c) The governing body of the county or municipality shall designate the person or persons who shall compute and prepare the tax receipt for all taxes charged upon the tax records.  (1939, c. 310, s. 1102; 1961, c. 380; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1985, c. 656, s. 23; 1985 (Reg. Sess., 1986), c. 947, s. 6; 1987, c. 813, ss. 16, 17; 1987 (Reg. Sess., 1988), c. 1041, ss. 1.2, 1.3; 1991, c. 45, s. 14(c); 2014-3, s. 14.20(b); 2018-5, s. 38.10(i).)
NC Gen Stat § 105-323 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 21 - Review and Appeals of Listings and Valuations.|§ 105-323 - Giving effect to decisions of the board of equalization and review.

 105-323. Giving effect to decisions of the board of equalization and review.All changes in listings, names, descriptions, appraisals, and assessments made by the board of equalization and review shall be reflected upon the abstracts and tax records by insertion of rebates given, additional charges made, or any other insertion; by correction; or by any other charge. The tax records shall then be totalled, and at least a majority of the members of the board of equalization and review shall sign the following statement to be inserted at the end of the tax records:   State of North Carolina  County of _____________________________________________________________________   We, the undersigned members of the Board of Equalization and Review of ________ County, hereby certify that these tax records constitute the fixed and permanent tax list and assessment roll and record of taxes due for the year ______, subject to only such changes as may be allowed by law.    ___________________________________________________________________     ___________________________________________________________________   Members of the Board of Equalization and Review of ______________ County   The omission of this endorsement shall not affect the validity of the tax records or of any taxes levied on the basis of the assessments appearing in them. (1939, c. 310, s. 1106; 1971, c. 806, s. 1; 1999-456, s. 59.)
NC Gen Stat § 105-325.1 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 21 - Review and Appeals of Listings and Valuations.|§ 105-325.1 - Special committee for motor vehicle appeals.

 105-325.1. Special committee for motor vehicle appeals.The board of county commissioners may appoint a special committee of its members or other persons to hear and decide appeals arising under G.S. 105-330.2(b). The county shall bear the expense of employing the committee. (1991 (Reg. Sess., 1992), c. 961, s. 9.)
NC Gen Stat § 105-326 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22 - Listing, Appraising, and Assessing by Cities and Towns.|§ 105-326 - Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.

 105-326. Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.(a) All property subject to ad valorem taxation in any city or town shall be listed annually during the period prescribed by G.S. 105-307 in the city or town in which it is taxable in the name of the person required by G.S. 105-302 and 105-306 on an abstract prepared according to G.S. 105-309 and affirmed as required by G.S. 105-310. In lieu of requiring property owners to list their property with the city or town, the governing body of any city or town may make provision for obtaining from the abstracts and tax records of the county in which the municipality is situated lists of the property subject to taxation by the city or town.(b) Regardless of whether a city or town adopts the alternative provided in the second sentence of subsection (a), above, the provisions of G.S. 105-311 and 105-312 shall apply to the listing of property for municipal taxation, as shall the penalties imposed by G.S. 105-308 and 105-312 for failure to list. In the preparation of abstracts, tax records, and tax receipts the city or town shall be governed by the provisions of G.S. 105-318, 105-319, 105-320, and 105-321. The powers and duties assigned to the assessor by the statutes cited as being applicable to municipalities shall be imposed upon and exercised by some official designated by the governing body of the city or town, and the powers and duties assigned therein to the board of county commissioners shall be imposed upon and exercised by the governing body of the city or town. (1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1987, c. 45, s. 1.)
NC Gen Stat § 105-327 (2021)
2021 North Carolina General Statutes|Chapter 105 - Taxation|Article 22 - Listing, Appraising, and Assessing by Cities and Towns.|§ 105-327 - Appraisal and assessment of property subject to city and town taxation.

 105-327. Appraisal and assessment of property subject to city and town taxation.For the property it is entitled to tax, a city or town situated in a single county shall accept and adopt the appraisals and assessments fixed by the authorities of that county as modified by the Department of Revenue under the provisions of this Subchapter. However, the requirement of this section shall not be construed to modify the appraisal and assessment authority given cities and towns with respect to discovered property by G.S. 105-312. (1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)