Article

Public Service Companies

N.C. Gen. Stat. § 105-333— Definitions
N.C. Gen. Stat. § 105-334— Duty to file report; penalty for failure to file
N.C. Gen. Stat. § 105-335— Appraisal of property of public service companies
N.C. Gen. Stat. § 105-336— Methods of appraising certain properties of public service companies
N.C. Gen. Stat. § 105-337— Apportionment of taxable values to this State
N.C. Gen. Stat. § 105-338— Allocation of appraised valuation of public service property among local taxing units
N.C. Gen. Stat. § 105-339— Certification of appraised valuations of nonsystem property and locally assigned rolling stock, tangible personal property of tower aggregator companies, and tangible personal property of mobile telecommunications companies
N.C. Gen. Stat. § 105-340— Certification of appraised valuations of railroad companies
N.C. Gen. Stat. § 105-341— Certification of public service company system appraised valuations
N.C. Gen. Stat. § 105-342— Notice, hearing, and appeal
N.C. Gen. Stat. § 105-343— Penalty for failure to make required reports
N.C. Gen. Stat. § 105-344— Failure to pay tax; remedies; penalty