1939 public laws – Ch. 310 Sec. 1101

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CHAPTER 310 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, MUNI- CIPALITIES AND OTHER LOCAL TAXING AUTHORI- TIES UPON A UNIFORM AD VALOREM BASIS. The General Assembly of North Carolina do enact: ARTICLE I SHORT TITLE AND DEFINITIONS

Making up the tax records. The list takers for their respective townships, or such other persons as the commissioners may designate, shall make out, on forms approved by the State Board of Assessment, tax records which may consist of a scroll designed primarily to show tax valuations and a tax book designed primarily to show the amount of taxes or may consist of one record designated to show both valuations and taxes. Such records for each township shall be divided into four parts: -1 White individual taxpayers (including lists filed by corporate fiduciaries for white individual beneficiaries) ; -2 colored individual taxpayers (including lists filed by corporate fiduciaries for colored individual beneficiaries) ; -3 Indian individual taxpayers (including lists filed by corporate fiduciaries for Indian individual beneficiaries); and -4 corporations, partnerships, business firms and unincorporated associations. Such records shall show at least the following information: (a) The name of each person whose property is listed and assessed for taxation, entered in alphabetical order. (b) The amount of valuation of real property assessed for county-wide purposes (divided into as many classes as the State Board may prescribe). (c) The amount of valuation of personal property assessed for county-wide purposes (divided into as many classes as the State Board may prescribe). (d) The total amount of real and personal property valuation assessed for county-wide purposes. (e) The amount of ad valorem tax due by each taxpayer for county-wide purposes. (f) The amount of poll tax due by each taxpayer. (zg) The amount of dog tax due by each taxpayer. (h) The amount of valuation of property assessed in any special district or subdivision of the county for taxation. (i) The amount of tax due by each taxpayer to any special district or subdivision of the county. (j) The total amount of tax due by the taxpayer to the county and to any special district, subdivision or subdivisions of the county. All changes in valuations affected between the close of the listing period and the meeting of the Board of Equalization and Review shall be reflected on such records, and so much of such records as may have been prepared shall be submitted to the board at its meetings. Changes made by said board shall also be reflected upon such records, either by correction, rebate or additional charge.

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