North Carolina General Statutes 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 telecommunicat…
Terms Used In North Carolina General Statutes 105-339
- 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
Having determined the appraised valuations of the nonsystem properties of public service companies in accordance with subdivisions (b)(2) and (b)(3) of N.C. Gen. Stat. § 105-335 and the appraised valuations of locally assigned rolling stock in accordance with subdivision (c)(1) of N.C. Gen. Stat. § 105-335, the appraised valuations of the tangible personal property of tower aggregator companies in accordance with N.C. Gen. Stat. § 105-336(d) and the appraised valuations of the tangible personal property of mobile telecommunications companies in accordance with N.C. Gen. Stat. § 105-336(c) and (d), the Department of Revenue shall assign those appraised valuations to the taxing units in which such properties are situated by certifying the valuations to the appropriate counties and municipalities. Each local taxing unit receiving such certified valuations shall assess them at the figures certified and shall tax the assessed valuations at the rate of tax levied against other property subject to taxation therein. (1939, c. 310, s. 1610; 1971, c. 806, s. 1; 1973, c. 476, s. 193; c. 695, s. 18; 2014-3, s. 11.1(f); 2015-6, s. 2.17(b).)