North Carolina General Statutes 105-320. Tax receipts; preparation
(a) No taxing unit shall adopt a tax receipt form until it has been approved by the Department of Revenue, and no tax receipt form shall be approved unless it shows at least the following information:
(1) The name and mailing address of the taxpayer charged with taxes.
Terms Used In North Carolina General Statutes 105-320
- 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
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(2) The assessment of the taxpayer’s real property listed for unit-wide taxation.
(3) The assessment of the taxpayer’s personal property listed for unit-wide taxation.
(4) The total assessed value of the taxpayer’s real and personal property listed for unit-wide taxation.
(5) The total assessed value of the taxpayer’s real and personal property listed for taxation in any special district or subdivision of the unit.
(6) The rate of tax levied for each unit-wide purpose, the total rate levied for all unit-wide purposes, and the rate levied by or for any special district or subdivision of the unit in which the taxpayer’s property is subject to taxation. (In lieu of showing this information on the tax receipt, it may be furnished on a separate sheet of paper, properly identified, at the time the official receipt is delivered upon payment).
(7) The amount of ad valorem tax due by the taxpayer for unit-wide purposes.
(8) The amount of ad valorem tax due by the taxpayer to any special district or subdivision of the unit.
(9) The amount of dog license tax due by the taxpayer.
(10) The amount of penalties, if any, imposed under the provisions of N.C. Gen. Stat. § 105-312
(11) The total amount of all taxes and penalties due by the taxpayer to the unit and to special districts and subdivisions of the unit.
(12) The amount of discount allowed for prepayment of taxes under the provisions of N.C. Gen. Stat. § 105-360
(13) The amount of interest charged for late payment of taxes under the provisions of N.C. Gen. Stat. § 105-360
(14) Repealed by Session Laws 1987, c. 813, s. 16.
(15) Repealed by 1987 (Regular Session, 1988), c. 1041, s. 1.2.
(16) Repealed by Session Laws 2014-3, s. 14.20(b), effective May 29, 2014.
(b) Repealed by Session Laws 2018-5, s. 38.10(i), effective June 12, 2018.
(c) The governing body of the county or municipality shall designate the person or persons who shall compute and prepare the tax receipt for all taxes charged upon the tax records. (1939, c. 310, s. 1102; 1961, c. 380; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1985, c. 656, s. 23; 1985 (Reg. Sess., 1986), c. 947, s. 6; 1987, c. 813, ss. 16, 17; 1987 (Reg. Sess., 1988), c. 1041, ss. 1.2, 1.3; 1991, c. 45, s. 14(c); 2014-3, s. 14.20(b); 2018-5, s. 38.10(i).)