Time for Listing and Appraising Property for Taxation

N.C. Gen. Stat. § 105-285— Date as of which property is to be listed and appraised
N.C. Gen. Stat. § 105-286— Time for general reappraisal of real property
N.C. Gen. Stat. § 105-287— Changing appraised value of real property in years in which general reappraisal is not made