§ 105-333 Definitions
§ 105-334 Duty to file report; penalty for failure to file
§ 105-335 Appraisal of property of public service companies
§ 105-336 Methods of appraising certain properties of public service companies
§ 105-337 Apportionment of taxable values to this State
§ 105-338 Allocation of appraised valuation of public service property among local taxing units
§ 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
§ 105-340 Certification of appraised valuations of railroad companies
§ 105-341 Certification of public service company system appraised valuations
§ 105-342 Notice, hearing, and appeal
§ 105-343 Penalty for failure to make required reports
§ 105-344 Failure to pay tax; remedies; penalty
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Terms Used In North Carolina General Statutes > Chapter 105 > Article 23 - Public Service Companies

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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.
  • state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
  • United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3