Timothy "Dwane" Brinson
Administration Bldg. II
The Tax Department is responsible for:
• Listing real and personal property
• Assessing real and personal property
• Maintenance of property maps
• Property ownership changes
• Collection of current and delinquent taxes
• Room occupancy taxes
• Fees associated with solid waste
• Fees associated with county owned parking facilities
• Issuing Beer and Wine License
Last day of listing period unless extended by governing board. G.S. 105-307.
- Date: 01/31/2019
§ 105-307. Length of listing period; extension; preliminary work.
(a) Listing Period. – Unless extended as provided in this section, the period during
which property is to be listed for taxation each year begins on the first business day of January
and ends on January 31.
(b) General Extensions. – The board of county commissioners may, by resolution,
extend the time during which property is to be listed for taxation as provided in this subsection.
Any action by the board of county commissioners extending the listing period must be recorded
in the minutes of the board, and notice of the extensions must be published as required by G.S.
105-296(c). The entire period for listing, including any extension of time granted, is considered
the regular listing period for the particular year within the meaning of this Subchapter.
(1) In nonrevaluation years, the listing period may be extended for up to 30
(2) In years of octennial appraisal of real property, the listing period may be
extended for up to 60 additional days.
(3) If the county has provided for electronic listing of personal property under
G.S. 105-310.1, the period for electronic listing of personal property may be
extended up to June 1. A resolution that provides a general extension of time
for the electronic listing of personal property shall continue in effect until
revised or rescinded unless otherwise stated in the resolution.
(c) Individual Extensions. – The board of county commissioners shall grant individual
extensions of time for the listing of real and personal property upon written request and for
good cause shown. The request must be filed with the assessor no later than the ending date of
the regular listing period. The board may delegate the authority to grant extensions to the
assessor. Extensions granted under this subsection shall not extend beyond April 15.
Notwithstanding the individual extension time limitation in this subsection, if the county has
provided for electronic listing of personal property under G.S. 105-310.1, extensions granted
for electronic listing of personal property shall not extend beyond June 1.
(d) Preliminary Work. – The assessor may conduct preparatory work before the listing
period begins, but may not make a final appraisal of property before the day as of which the
value of the property is to be determined under G.S. 105-285. (1939, c. 310, s. 905; 1971, c.
806, s. 1; 1973, cc. 141, 706; 1975, c. 49; 1977, c. 360; 1987, c. 43, s. 5; c. 45, s. 1; 2001-279,
s. 2; 2006-30, s. 2; 2011-238, s. 3.)