§ 105-285 Date as of which property is to be listed and appraised
§ 105-286 Time for general reappraisal of real property
§ 105-287 Changing appraised value of real property in years in which general reappraisal is not made

Terms Used In North Carolina General Statutes > Chapter 105 > Article 14 - Time for Listing and Appraising Property for Taxation

  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.