(a) Listing Period. Unlessextended as provided in this section, the period during which property is to belisted for taxation each year begins on the first business day of January andends on January 31.
(b) General Extensions. The board of county commissioners may, by resolution, extend the time duringwhich property is to be listed for taxation as provided in this subsection. Anyaction by the board of county commissioners extending the listing period mustbe recorded in the minutes of the board, and notice of the extensions must bepublished as required by G.S. 105‑296(c). The entire period for listing,including any extension of time granted, is considered the regular listingperiod for the particular year within the meaning of this Subchapter.
(1) In nonrevaluationyears, the listing period may be extended for up to 30 additional days.
(2) In years ofoctennial appraisal of real property, the listing period may be extended for upto 60 additional days.
(3) If the county hasprovided for electronic listing of personal property under G.S. 105‑304,the period for electronic listing of business personal property may be extendedup to June 1.
(c) IndividualExtensions. The board of county commissioners shall grant individualextensions of time for the listing of real and personal property upon writtenrequest and for good cause shown. The request must be filed with the assessorno later than the ending date of the regular listing period. The board maydelegate the authority to grant extensions to the assessor. Extensions grantedunder this subsection shall not extend beyond April 15. If the county hasprovided for electronic listing of personal property under G.S. 105‑304,the period for electronic listing of business personal property is as providedin subsection (b) of this section.
(d) Preliminary Work. The assessor may conduct preparatory work before the listing period begins, butmay not make a final appraisal of property before the day as of which the valueof the property is to be determined under G.S. 105‑285. (1939, c. 310, s. 905; 1971,c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5;c. 45, s. 1; 2001‑279, s. 2; 2006‑30, s. 2.)
(a) Listing Period. Unlessextended as provided in this section, the period during which property is to belisted for taxation each year begins on the first business day of January andends on January 31.
(b) General Extensions. The board of county commissioners may, by resolution, extend the time duringwhich property is to be listed for taxation as provided in this subsection. Anyaction by the board of county commissioners extending the listing period mustbe recorded in the minutes of the board, and notice of the extensions must bepublished as required by G.S. 105‑296(c). The entire period for listing,including any extension of time granted, is considered the regular listingperiod for the particular year within the meaning of this Subchapter.
(1) In nonrevaluationyears, the listing period may be extended for up to 30 additional days.
(2) In years ofoctennial appraisal of real property, the listing period may be extended for upto 60 additional days.
(3) If the county hasprovided for electronic listing of personal property under G.S. 105‑304,the period for electronic listing of business personal property may be extendedup to June 1.
(c) IndividualExtensions. The board of county commissioners shall grant individualextensions of time for the listing of real and personal property upon writtenrequest and for good cause shown. The request must be filed with the assessorno later than the ending date of the regular listing period. The board maydelegate the authority to grant extensions to the assessor. Extensions grantedunder this subsection shall not extend beyond April 15. If the county hasprovided for electronic listing of personal property under G.S. 105‑304,the period for electronic listing of business personal property is as providedin subsection (b) of this section.
(d) Preliminary Work. The assessor may conduct preparatory work before the listing period begins, butmay not make a final appraisal of property before the day as of which the valueof the property is to be determined under G.S. 105‑285. (1939, c. 310, s. 905; 1971,c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5;c. 45, s. 1; 2001‑279, s. 2; 2006‑30, s. 2.)
(a) Listing Period. Unlessextended as provided in this section, the period during which property is to belisted for taxation each year begins on the first business day of January andends on January 31.
(b) General Extensions. The board of county commissioners may, by resolution, extend the time duringwhich property is to be listed for taxation as provided in this subsection. Anyaction by the board of county commissioners extending the listing period mustbe recorded in the minutes of the board, and notice of the extensions must bepublished as required by G.S. 105‑296(c). The entire period for listing,including any extension of time granted, is considered the regular listingperiod for the particular year within the meaning of this Subchapter.
(1) In nonrevaluationyears, the listing period may be extended for up to 30 additional days.
(2) In years ofoctennial appraisal of real property, the listing period may be extended for upto 60 additional days.
(3) If the county hasprovided for electronic listing of personal property under G.S. 105‑304,the period for electronic listing of business personal property may be extendedup to June 1.
(c) IndividualExtensions. The board of county commissioners shall grant individualextensions of time for the listing of real and personal property upon writtenrequest and for good cause shown. The request must be filed with the assessorno later than the ending date of the regular listing period. The board maydelegate the authority to grant extensions to the assessor. Extensions grantedunder this subsection shall not extend beyond April 15. If the county hasprovided for electronic listing of personal property under G.S. 105‑304,the period for electronic listing of business personal property is as providedin subsection (b) of this section.
(d) Preliminary Work. The assessor may conduct preparatory work before the listing period begins, butmay not make a final appraisal of property before the day as of which the valueof the property is to be determined under G.S. 105‑285. (1939, c. 310, s. 905; 1971,c. 806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5;c. 45, s. 1; 2001‑279, s. 2; 2006‑30, s. 2.)
