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North Carolina General Statutes Chapter 105 > Article 12 - Property Subject to Taxation

North Carolina General Statutes > Chapter 105 > Article 12 - Property Subject to Taxation

^{Current as of: 2010}

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§ 105-274	Property subject to taxation
§ 105-275	Property classified and excluded from the tax base
§ 105-276	Taxation of intangible personal property
§ 105-277	Property classified for taxation at reduced rates; certain deductions
§ 105-277.01	Certain farm products classified for taxation at reduced valuation
§ 105-277.1	Elderly or disabled property tax homestead exclusion
§ 105-277.1B	Property tax homestead circuit breaker
§ 105-277.1C	(Effective for taxes imposed for taxable years beginning on or after July 1, 2009) Disabled veteran property tax homestead exclusion
§ 105-277.1D	(Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral
§ 105-277.1F	Uniform provisions for payment of deferred taxes
§ 105-277.2	Agricultural, horticultural, and forestland § Definitions
§ 105-277.3	Agricultural, horticultural, and forestland § Classifications
§ 105-277.4	Agricultural, horticultural and forestland § Application; appraisal at use value; appeal; deferred taxes
§ 105-277.5	Agricultural, horticultural and forestland - Notice of change in use
§ 105-277.6	Agricultural, horticultural and forestland - Appraisal; computation of deferred tax
§ 105-277.7	Use-Value Advisory Board
§ 105-277.8	Taxation of property of nonprofit homeowners' association
§ 105-277.9	Taxation of property inside certain roadway corridors
§ 105-277.10	Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer
§ 105-277.11	Taxation of property subject to a development financing district agreement
§ 105-277.12	Antique airplanes
§ 105-277.13	Taxation of improvements on brownfields
§ 105-277.14	Taxation of working waterfront property
§ 105-277.15	(Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of wildlife conservation land
§ 105-277.16	Taxation of low-income housing property
§ 105-277.17	(Effective for taxes imposed for taxable years beginning on or after July 1, 2010) Taxation of community land trust property
§ 105-278	Historic properties
§ 105-278.1	Exemption of real and personal property owned by units of government
§ 105-278.2	Burial property
§ 105-278.3	Real and personal property used for religious purposes
§ 105-278.4	Real and personal property used for educational purposes
§ 105-278.5	Real and personal property of religious educational assemblies used for religious and educational purposes
§ 105-278.6	Real and personal property used for charitable purposes
§ 105-278.6A	Qualified retirement facility
§ 105-278.7	Real and personal property used for educational, scientific, literary, or charitable purposes
§ 105-278.8	Real and personal property used for charitable hospital purposes
§ 105-282.1	Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax