The chapter text below is provided for context. Scroll down to see the text of the law.
CHAPTER 291 AN ACT TO PROVIDE FOR THE LISTING AND VALUING OF ALL PROPERTY, REAL, PERSONAL AND MIXED, AT ITS TRUE VALUE IN MONEY, AND TO PROVIDE FOR THE TAXATION THEREOF BY COUNTIES, MUNICIPALITIES AND OTHER LOCAL TAXING AUTHORITIES UPON A UNIFORM AD VALOREM BASIS. The General Assembly of North Carolina do enact: ARTICLE I SHORT TITLE AND DEFINITIONS
Date as of Which Assessment is to be Made. All property, real and personal, shall be listed or listed and assessed, as the case may be, in accordance with ownership and value as of the first day of April, one thousand nine hundred and thirty-seven, and thereafter all property shall be listed or listed and assessed in accordance with ownership and value as of the first day of April each year.