N.C. Gen. Stat. § 105-310.1
Electronic listing of personal property
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
(1) Personal property may be listed by electronic listing as provided in this section.
(1) Personal property may be listed by electronic listing as provided in this section.
(2) The Department of Revenue may establish, after consultation with the counties, the standards and requirements for electronic listing of personal property, including the minimum requirements that must exist before electronic listing will be allowed in a county.
(2) The Department of Revenue may establish, after consultation with the counties, the standards and requirements for electronic listing of personal property, including the minimum requirements that must exist before electronic listing will be allowed in a county.
(3) The board of county commissioners may, by resolution, provide for electronic listing of personal property in accordance with the standards and requirements prescribed by the Department of Revenue. The board of county commissioners may, by resolution, delegate its authority to provide for electronic listing of personal property to the county assessor.
(3) The board of county commissioners may, by resolution, provide for electronic listing of personal property in accordance with the standards and requirements prescribed by the Department of Revenue. The board of county commissioners may, by resolution, delegate its authority to provide for electronic listing of personal property to the county assessor.
(4) Definitions. - The following definitions apply in this section: Electronic. - Defined in G.S. 66-312.
(4) Definitions. — The following definitions apply in this section: Electronic. — Defined in G.S. 66-312.
(5) Electronic listing. - The filing by electronic means of the abstract required by G.S. 105-309 and the affirmation required by G.S. 105-310.
(5) Electronic listing. — The filing by electronic means of the abstract required by G.S. 105-309 and the affirmation required by G.S. 105-310.
History
(2011-238, s. 4.)
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.