North Carolina General Statutes 105-310.1. Electronic listing of personal property
(a) Personal property may be listed by electronic listing as provided in this section.
(b) 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.
(c) 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.
(d) Definitions. – The following definitions apply in this section:
(1) Electronic. – Defined in N.C. Gen. Stat. § 66-312
Terms Used In North Carolina General Statutes 105-310.1
- following: when used by way of reference to any section of a statute, shall be construed to mean the section next preceding or next following that in which such reference is made; unless when some other section is expressly designated in such reference. See North Carolina General Statutes 12-3
- Personal property: All property that is not real property.
- personal property: shall include moneys, goods, chattels, choses in action and evidences of debt, including all things capable of ownership, not descendable to heirs at law. See North Carolina General Statutes 12-3
- property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
(2) Electronic listing. – The filing by electronic means of the abstract required by N.C. Gen. Stat. § 105-309 and the affirmation required by N.C. Gen. Stat. § 105-310 (2011-238, s. 4.)