North Carolina § 105-394 - Immaterial irregularities.

§ 105-394. Immaterial irregularities.

Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in any other proceeding or requirement of this Subchapter shall not invalidate the tax imposed upon any property or any process of listing, appraisal, assessment, levy, collection, or any other proceeding under this Subchapter. The following are examples of immaterial irregularities: The failure of list takers, tax supervisors, or members of boards of equalization and review to take and subscribe the oaths required of them. The failure to sign the affirmation required on the abstract. The failure to list, appraise, or assess any property for taxation or to levy any tax within the time prescribed by law. The failure of the board of equalization and review to meet or to adjourn within the time prescribed by law or to give any required notice of its meetings and adjournment. Any defect in the description upon any abstract, tax receipt, tax record, notice, advertisement, or other document, of real or personal property, if the description be sufficient to enable the tax collector or any person interested to determine what property is meant by the description. (In such cases the tax supervisor or tax collector may correct the description on the documents bearing the defective description, and the correct description shall be used in any documents later issued in tax foreclosure proceedings authorized by this Subchapter.) The failure of the collector to advertise any tax lien. Repealed by Session Laws 1983, c. 808, s. 11. Any irregularity or informality in the order or manner in which tax liens on real property are offered for sale. The failure to make or serve any notice mentioned in this Subchapter. The omission of a dollar mark or other designation descriptive of the value of figures upon any document required by this Subchapter. Any other immaterial informality, omission, or defect on the part of any person in any proceeding or requirement of this Subchapter. History (1939, c. 310, s. 1715; 1965, c. 192, ss. 1, 2; 1971, c. 806, s. 1; 1983, c. 808, ss. 10, 11.) Editor's Note. - Session Laws 1983, c. 808, which amended this section, provided in s. 12 that the act would not affect the validity of any tax lien sale held before July 1, 1983, and in s. 13 provided: "Anything in this act to the contrary notwithstanding, any person, firm, or corporation who purchased or took assignment of a tax lien sale certificate before July 1, 1983, pursuant to statutes amended or repealed by this act may initiate a foreclosure action under G.S. 105-374 no earlier than six months after the date of the original lien sale." Legal Periodicals. - For survey of 1977 law on taxation, see 56 N.C.L. Rev. 1128 (1978).