About

As the largest
university-based local
government training,
advisory, and research
organization in the United
States, the School of
Government serves more
than 12,000 public officials
each year.

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The School provides
content and resources for a
wide array of local
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officials in North Carolina.

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The School of Government
offers up to 200 courses,
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professional conferences
each year.

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The School of Government
publishes essential books,
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bulletins, and other print and
online content related to state
and local government.

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Faculty write for a number
of School of Government
blogs providing timely
updates on emerging issues.

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The School of Government
offers information and
services related to a wide
range of topics relevant to
government and judicial
officials—in-person and on a
variety of platforms.

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Knapp Library

Print and online materials and research expertise

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Brief descriptions of legal cases, bills, or legislative activity

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Master of Public
Administration Program

The UNC MPA program prepares public service leaders. The program is offered in two formats: on-campus and online.

For more information, visit mpa.unc.edu

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Knapp Library

The Joseph Palmer Knapp Library houses a large collection of material on state and local government, public administration, and management to support the School's instructional and research programs and the educational mission of the Master of Public Administration program. Reference and research services are available to all residents of North Carolina, and additional assistance is available to state and local government personnel, both elected and appointed.

County and Municipal Government in North Carolina, Second Edition, 2014 (eBook)

The Property Tax

Chapter number: 19

Christopher B. McLaughlin

Price:

$15.00

This is an eBook. You can download and read eBooks on your desktop, laptop, and/or a variety of mobile devices with an e-reader application. eBooks are only licensed for use by one individual and cannot be shared. eBooks cannot be printed out after purchase. For more information about ebooks, click here.

When you purchase this book, your credit card statement will show a charge to Longleaf Services, the School of Government’s fulfillment provider.

County and Municipal Government in North Carolina

I. Overview / 306
Constitutional Provisions Governing Taxation / 306
For Public Purposes Only / 306
The Power to Exempt and Classify Property / 307
Statewide Application of Exemptions and Classifications / 307
The Uniform Rule Requirement and Service Districts / 308
II. The Machinery Act / 308
Statutes Governing the Administration
of Property Taxes / 308
Steps in the Taxation of Property / 309
The Administrative Structure / 309
Terms and Qualifications of the County Assessor / 310
The Property Tax Calendar / 310
Real Estate Transfers, Prorations, and Annexation / 314
III. Listing and Appraisal of Property / 314
The Listing Process / 314
Role of the City in the Listing Process / 315
Property Not Subject to Taxation: Requests for Tax Relief / 316
Appraisal / 316
Statutory Elements of Value / 316
Market-Value Standard / 316
Taxability of All Rights in Land / 316
Use-Value Appraisal of Farmlands / 317
Personal Property / 317
Real Property / 317
Appraisal Techniques / 317
Mass Appraisal of Real Property / 318
Development of an Appraisal Manual for
Establishing Market Value / 318
Development of a Present-Use Value Schedule / 318
Approval of the Manuals / 319
Preparation of Record Cards / 319
Appraisal of Property / 319
Notice to Property Owners / 319
Formal Appraisal and Assessment / 320
Appeal and Review / 320
Valuation Appeals / 320
Adjustment of Real Property Values in
Nonreappraisal Years / 320
Discovered Property / 321
IV. Special Classes of Property / 321
Registered Motor Vehicles / 321
The “Old” Process / 322
The “New” Process / 322
Public Service Company Property / 323
V. The Collection of Property Taxes / 323
Office of Tax Collector / 323
Qualification as Tax Collector / 324
Removal of the Tax Collector / 324
Deputy Tax Collectors / 324
Necessary Collection Records / 325
Reports of Progress in Collection / 325
Tax Due Dates: Periods Covered / 325
Order of Collection / 325
The Property Tax Lien / 326
Payment of Taxes / 327
Discounts / 327
Interest for Late Payment of Taxes / 328
Report of Delinquent Taxes and Lien Advertisements / 328
Report of Delinquent Taxes Constituting Liens on Realty / 328
Time and Place of Lien Advertisement / 328
Enforced Collection of Property Taxes / 328
Foreclosure / 328
Enforcement against Personal Property: Levy and Sale / 329
Enforcement against Personal Property:
Attachment and Garnishment / 329
Reduction, Release, and Refund of Property Taxes / 329
Clerical Error Defined / 330
What Is an Illegal Tax? / 330
When Is a Tax Imposed for an Illegal Purpose? / 330
Time Limitation on Refunds and Releases / 330
Settlements / 331
Insolvents / 331
Form of Settlement / 332
Charges / 332
Credits / 332
Additional Resources / 332
About the Author / 332

Public Officials - Local and State Government Roles

Tax and Finance Officials

Tax Officials

Topics - Local and State Government

Local Government Finance

Property Taxation

County and Municipal Government in North Carolina, Second Edition, 2014 (eBook)

The Property Tax

Faculty Coordinator