North Carolina General Statutes 105-276. Taxation of intangible personal property
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Terms Used In North Carolina General Statutes 105-276
- Appraisal: A determination of property value.
- 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.
Intangible personal property that is not excluded from taxation under N.C. Gen. Stat. § 105-275 is subject to this Subchapter. The exclusion of a class of intangible personal property from taxation under N.C. Gen. Stat. § 105-275 does not affect the appraisal or assessment of real property and tangible personal property. (1939, c. 310, s. 601; 1971, c. 806, s. 1; 1973, c. 1180; 1985, c. 656, s. 38; 1987, c. 813, s. 8; 1995, c. 41, s. 6; 1997-23, s. 2.)