North Carolina § 105-318 - Forms for listing, appraising, and assessing property.
Full text of North Carolina North Carolina General Statutes § 105-318 — Forms for listing, appraising, and assessing property., with citation guidance and answers to common questions.
§ 105-318. Forms for listing, appraising, and assessing property.
The Department of Revenue may design and prescribe the books and forms to be used throughout the State in the listing, appraising, and assessing of property for taxation. If the board exercises the authority granted by the preceding sentence, it is authorized to make arrangements for the purchase and distribution of approved books and forms through the Division of Purchase and Contract, the cost thereof to be billed to the counties. If the Department does not exercise the authority granted by the first sentence of this section, each county and municipality shall submit the books and forms it proposes to adopt for these purposes to the Department for approval before they are employed. History (1939, c. 310, s. 907; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-318
What does North Carolina General Statutes § 105-318 cover?
Section 105-318 ("Forms for listing, appraising, and assessing property.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 105-318?
A common citation format is "North Carolina General Statutes § 105-318" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 105-318 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.