Article

Listing, Appraising, and Assessing by Cities and Towns

N.C. Gen. Stat. § 105-326— Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county
N.C. Gen. Stat. § 105-327— Appraisal and assessment of property subject to city and town taxation
N.C. Gen. Stat. § 105-328— Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county