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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 22 - Listing, Appraising, and Assessing...
Article 22 - Listing, Appraising, and Assessing by Cities and Towns.
§ 105-326 - Listing property for city and town taxation; duty of owner; authority of governing body to obtain lists from county.
§ 105-327 - Appraisal and assessment of property subject to city and town taxation.
§ 105-328 - Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.