North Carolina General Statutes 47F-1-105. Taxation
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Terms Used In North Carolina General Statutes 47F-1-105
- property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
Extraterritorial common property taxed pursuant to N.C. Gen. Stat. § 105-277.8 shall be assessed, pro rata, among the lot owners based on the number of lots in the association. (2012-157, s. 3.)