2005 North Carolina Code - General Statutes § 105-307. Length of listing period; extension; preliminary work.

§ 105‑307.  Length of listing period; extension; preliminary work.

(a)       Listing Period. – Unless extended as provided in this section, the period during which property is to be listed for taxation each year begins on the first business day of January and ends on January 31.

(b)       General Extensions. – The board of county commissioners may, by resolution, extend the time during which property is to be listed for taxation as provided in this subsection. Any action by the board of county commissioners extending the listing period must be recorded in the minutes of the board, and notice of the extensions must be published as required by G.S. 105‑296(c). The entire period for listing, including any extension of time granted, is considered the regular listing period for the particular year within the meaning of this Subchapter.

(1)       In nonrevaluation years, the listing period may be extended for up to 30 additional days.

(2)       In years of octennial appraisal of real property, the listing period may be extended for up to 60 additional days.

(3)       If the county has provided for electronic listing of business personal property under G.S. 105‑304, the period for electronic listing may be extended up to June 1.

(c)       Individual Extensions. – The board of county commissioners shall grant individual extensions of time for the listing of real and personal property upon written request and for good cause shown. The request must be filed with the assessor no later than the ending date of the regular listing period. The board may delegate the authority to grant extensions to the assessor. Extensions granted under this subsection shall not extend beyond April 15. If the county has provided for electronic listing of business personal property under G.S. 105‑304, the period for electronic listing is as provided in subsection (b) of this section.

(d)       Preliminary Work. – The assessor may conduct preparatory work before the listing period begins, but may not make a final appraisal of property before the day as of which the value of 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.)