State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-311

§ 105‑311.  Duty toappear for purposes of listing and signing affirmation; use of agents and mail.

(a)        Except as otherwiseprovided in this section, the person whose duty it is to list property fortaxation shall appear before the assessor for purposes of listing and shallsign the affirmation required by G.S. 105‑310 to be annexed to thecompleted abstract on which the property is listed.

(1)        In the case of anindividual taxpayer who is unable to list his property, a guardian, authorizedagent, or other person having knowledge of and charged with the care of theperson and property of the taxpayer shall appear for purposes of listing andshall sign the required affirmation in the name of the taxpayer, noting thereonthe capacity in which he signs.

(2)        In the case of acorporation, partnership, or unincorporated association, a person specified insubdivision a or subdivision b, below, shall appear for purposes of listing thetaxpayer's property and shall sign the required affirmation in the name of thetaxpayer, noting thereon the capacity in which he signs, and no other agentshall be permitted to sign the affirmation required on such a taxpayer'sabstract:

a.         A principal officerof the taxpayer or

b.         A full‑timeemployee of the taxpayer who has been officially empowered by a principalofficer of the taxpayer in his behalf to list the taxpayer's property fortaxation in the county and to sign the affirmation annexed to the abstract orabstracts on which its property is listed.

(3)        In the case of anindividual who is not a resident of the county in which his property is to belisted, the taxpayer shall sign the affirmation required on the abstract onwhich his property is listed, but he may submit the completed abstract by mailor by an authorized agent.

(b)        Any abstractsubmitted by mail may be accepted or rejected by the assessor in the assessor'sdiscretion. However, the board of county commissioners, with the approval ofthe Department of Revenue, may by resolution provide for the general acceptanceof completed abstracts submitted by mail or submitted electronically. In noevent shall an abstract submitted by mail be accepted unless the affirmation onthe abstract is signed by the individual prescribed in subsection (a) of thissection. An electronic listing may be signed electronically in accordance withthe Electronic Commerce Act, Article 11A of Chapter 66 of the General Statutes.

For the purpose of thisSubchapter, abstracts submitted by mail are considered filed as of the dateshown on the postmark affixed by the United States Postal Service. If no dateis shown on the postmark, or if the postmark is not affixed by the UnitedStates Postal Service, the abstract is considered filed when received in theoffice of the assessor. Abstracts submitted by electronic listing areconsidered filed when received in the office of the assessor. In any disputearising under this Subchapter, the burden of proof is on the taxpayer to showthat the abstract was timely filed. (1939, c. 310, ss. 901, 903, 904; 1957, c. 848; 1971,c. 806, s. 1; 1973, c. 476, s. 193; 1977, c. 327, s. 1; 1987, c. 43, s. 7; c.45, s. 1; 2001‑279, s. 3; 2001‑487, s. 70.)

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-311

§ 105‑311.  Duty toappear for purposes of listing and signing affirmation; use of agents and mail.

(a)        Except as otherwiseprovided in this section, the person whose duty it is to list property fortaxation shall appear before the assessor for purposes of listing and shallsign the affirmation required by G.S. 105‑310 to be annexed to thecompleted abstract on which the property is listed.

(1)        In the case of anindividual taxpayer who is unable to list his property, a guardian, authorizedagent, or other person having knowledge of and charged with the care of theperson and property of the taxpayer shall appear for purposes of listing andshall sign the required affirmation in the name of the taxpayer, noting thereonthe capacity in which he signs.

(2)        In the case of acorporation, partnership, or unincorporated association, a person specified insubdivision a or subdivision b, below, shall appear for purposes of listing thetaxpayer's property and shall sign the required affirmation in the name of thetaxpayer, noting thereon the capacity in which he signs, and no other agentshall be permitted to sign the affirmation required on such a taxpayer'sabstract:

a.         A principal officerof the taxpayer or

b.         A full‑timeemployee of the taxpayer who has been officially empowered by a principalofficer of the taxpayer in his behalf to list the taxpayer's property fortaxation in the county and to sign the affirmation annexed to the abstract orabstracts on which its property is listed.

(3)        In the case of anindividual who is not a resident of the county in which his property is to belisted, the taxpayer shall sign the affirmation required on the abstract onwhich his property is listed, but he may submit the completed abstract by mailor by an authorized agent.

(b)        Any abstractsubmitted by mail may be accepted or rejected by the assessor in the assessor'sdiscretion. However, the board of county commissioners, with the approval ofthe Department of Revenue, may by resolution provide for the general acceptanceof completed abstracts submitted by mail or submitted electronically. In noevent shall an abstract submitted by mail be accepted unless the affirmation onthe abstract is signed by the individual prescribed in subsection (a) of thissection. An electronic listing may be signed electronically in accordance withthe Electronic Commerce Act, Article 11A of Chapter 66 of the General Statutes.

For the purpose of thisSubchapter, abstracts submitted by mail are considered filed as of the dateshown on the postmark affixed by the United States Postal Service. If no dateis shown on the postmark, or if the postmark is not affixed by the UnitedStates Postal Service, the abstract is considered filed when received in theoffice of the assessor. Abstracts submitted by electronic listing areconsidered filed when received in the office of the assessor. In any disputearising under this Subchapter, the burden of proof is on the taxpayer to showthat the abstract was timely filed. (1939, c. 310, ss. 901, 903, 904; 1957, c. 848; 1971,c. 806, s. 1; 1973, c. 476, s. 193; 1977, c. 327, s. 1; 1987, c. 43, s. 7; c.45, s. 1; 2001‑279, s. 3; 2001‑487, s. 70.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_105 > GS_105-311

§ 105‑311.  Duty toappear for purposes of listing and signing affirmation; use of agents and mail.

(a)        Except as otherwiseprovided in this section, the person whose duty it is to list property fortaxation shall appear before the assessor for purposes of listing and shallsign the affirmation required by G.S. 105‑310 to be annexed to thecompleted abstract on which the property is listed.

(1)        In the case of anindividual taxpayer who is unable to list his property, a guardian, authorizedagent, or other person having knowledge of and charged with the care of theperson and property of the taxpayer shall appear for purposes of listing andshall sign the required affirmation in the name of the taxpayer, noting thereonthe capacity in which he signs.

(2)        In the case of acorporation, partnership, or unincorporated association, a person specified insubdivision a or subdivision b, below, shall appear for purposes of listing thetaxpayer's property and shall sign the required affirmation in the name of thetaxpayer, noting thereon the capacity in which he signs, and no other agentshall be permitted to sign the affirmation required on such a taxpayer'sabstract:

a.         A principal officerof the taxpayer or

b.         A full‑timeemployee of the taxpayer who has been officially empowered by a principalofficer of the taxpayer in his behalf to list the taxpayer's property fortaxation in the county and to sign the affirmation annexed to the abstract orabstracts on which its property is listed.

(3)        In the case of anindividual who is not a resident of the county in which his property is to belisted, the taxpayer shall sign the affirmation required on the abstract onwhich his property is listed, but he may submit the completed abstract by mailor by an authorized agent.

(b)        Any abstractsubmitted by mail may be accepted or rejected by the assessor in the assessor'sdiscretion. However, the board of county commissioners, with the approval ofthe Department of Revenue, may by resolution provide for the general acceptanceof completed abstracts submitted by mail or submitted electronically. In noevent shall an abstract submitted by mail be accepted unless the affirmation onthe abstract is signed by the individual prescribed in subsection (a) of thissection. An electronic listing may be signed electronically in accordance withthe Electronic Commerce Act, Article 11A of Chapter 66 of the General Statutes.

For the purpose of thisSubchapter, abstracts submitted by mail are considered filed as of the dateshown on the postmark affixed by the United States Postal Service. If no dateis shown on the postmark, or if the postmark is not affixed by the UnitedStates Postal Service, the abstract is considered filed when received in theoffice of the assessor. Abstracts submitted by electronic listing areconsidered filed when received in the office of the assessor. In any disputearising under this Subchapter, the burden of proof is on the taxpayer to showthat the abstract was timely filed. (1939, c. 310, ss. 901, 903, 904; 1957, c. 848; 1971,c. 806, s. 1; 1973, c. 476, s. 193; 1977, c. 327, s. 1; 1987, c. 43, s. 7; c.45, s. 1; 2001‑279, s. 3; 2001‑487, s. 70.)