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U.S. State Codes
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North-Carolina
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Chapter 105 - Taxation
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Article 19 - Administration of Real and Persona...
Article 19 - Administration of Real and Personal Property Appraisal.
§ 105-317 - Appraisal of real property; adoption of schedules, standards, and rules.
§ 105-317.1 - (Effective for taxes imposed for taxable years beginning before July 1, 2019) Appraisal of personal property; elements to be considered.
§ 105-317.2 - Report on transfers of real property.