GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
H D
HOUSE DRH30321-LA-11 (03/11)
Short Title: Authorize Electronic Listing. |
(Public) |
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Sponsors: |
Representative Brubaker. |
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Referred to: |
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A BILL TO BE ENTITLED
AN ACT to require the counties to accept electronic listing of property for property tax purposes.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105-304(a1) reads as rewritten:
"(a1) Electronic Listing. - The board
of county commissioners may, by resolution, provide for electronic listing of
personal property in accordance with procedures prescribed by the board. If the
board of county commissioners allows electronic listing of personal property,
the assessor must publish this information, including the timetable and
procedures for electronic listing, in the notice required by G.S. 105-296(c).county
assessor must publish the information for electronic listing of personal
property authorized under G.S. 105-311, including the timetable and
procedures for electronic listing of personal property, in the notice required
by G.S. 105-296(c)."
SECTION 2. G.S. 105-311 reads as rewritten:
"§ 105-311.
Duty to appear for purposes of listingListing and signing
affirmation; use of agents and mail.agents, mail, and electronic
listing.
(a) Except as
otherwise provided in this section, the person whose duty it is to list
property for taxation shall appear before file the completed abstract
with the assessor for purposes of listing and shall sign the affirmation
required by G.S. 105-310 to be annexed to the completed abstract on which
the property is listed. A return must be filed with the assessor on a form
prescribed by the North Carolina Department of Revenue.
(1) In the case of
an individual taxpayer who is unable to list his property, a guardian,
authorized agent, or other person having knowledge of and charged with the care
of the person and property of the taxpayer shall appear return the
completed abstract for purposes of listing and shall sign the required
affirmation in the name of the taxpayer, noting thereon the capacity in which
he signs.
(2) In the case of a
corporation, partnership, or unincorporated association, a person specified in subdivision
a or subdivision b,sub-subdivision a., b., or c. below, shall appear
return the completed abstract to the assessor for purposes of
listing the taxpayer's property and shall sign the required affirmation in the
name of the taxpayer, noting thereon the capacity in which he signs, and no
other agent shall be permitted to sign the affirmation required on such a
taxpayer's abstract:
a. A principal
officer of the taxpayer ortaxpayer.
b. A full-time employee of the taxpayer who has been officially empowered by a principal officer of the taxpayer in his behalf to list the taxpayer's property for taxation in the county and to sign the affirmation annexed to the abstract or abstracts on which its property is listed.
c. An authorized agent of the taxpayer.
(3) In the
case of an individual who is not a resident of the county in which his property
is to be listed, the taxpayer shall sign the affirmation required on the
abstract on which his property is listed, but he may submit the completed
abstract by mail or by an authorized agent.
(b) Any abstract
submitted by mail may be accepted or rejected by the assessor in the assessor's
discretion. However, the board of county commissioners, with the approval of
the Department of Revenue, may by resolution provide for the general acceptance
of completed abstracts submitted by mail or submitted electronically.Abstracts
may be submitted in person, by mail, or electronically.
(1) In no
event shall an abstract submitted by mail be accepted unless the affirmation on
the abstract is signed by the individual prescribed in subsection (a) of this
section. An electronic listing may be signed electronically in accordance
with the Electronic Commerce Act, Article 11A of Chapter 66 of the General
Statutes. For the purpose of this Subchapter, abstracts submitted by mail
are considered filed as of the date shown on the postmark affixed by the United
States Postal Service. If no date is shown on the postmark, or if the postmark
is not affixed by the United States Postal Service, the abstract is considered
filed when received in the office of the assessor.
(2) An electronic
listing may be signed electronically in accordance with the Electronic Commerce
Act, Article 11A of Chapter 66 of the General Statutes. Electronically
submitted abstracts must be submitted by a method approved by the Department.
The Department may from time to time publish requirements for electronic
submission. Abstracts submitted by electronic listing are considered filed
when received in the office of the assessor.assessor as denoted by
timestamps applied by the receiving equipment or programs.
(c) In any dispute arising under this Subchapter, the burden of proof is on the taxpayer to show that the abstract was timely filed."
SECTION 3. This act becomes effective January 1, 2012.