Bill Summary for H 896 (2011-2012)

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Summary date: 

May 4 2011
S.L. 2011-238

Bill Information:

View NCGA Bill Details2011-2012 Session
House Bill 896 (Public) Filed Wednesday, May 4, 2011
TO REQUIRE THE COUNTIES TO ACCEPT ELECTRONIC LISTING OF PROPERTY FOR PROPERTY TAX PURPOSES.
Intro. by Brubaker.

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Bill summary

Rewrites GS 105-304(a1) to require the county assessor to publish the information for electronic listing of personal property authorized under GS 105-311, including the timetable and procedures for electronic listing of personal property, in the notice required by GS 105-296(c). Amends GS 105-311(a) by adding additional language requiring that a return must be filed with the assessor on a form prescribed by the North Carolina Department of Revenue (Department). Amends GS 105-311(a)(2) by adding a new subsection allowing an authorized agent of the taxpayer to sign the required affirmation in the name of the taxpayer in the case of a corporation, partnership, or unincorporated association. Deletes GS 105-211(a)(3), which regards individuals who are not residents of the county in which the property is listed. Rewrites GS 105-211(b) by clarifying that abstracts may be submitted in person, by mail, or electronically. Creates new subsection 105-211(b)(2) providing method by which an electronic listing may be signed electronically, the method by which electronic listings must be submitted, and authorizes the Department from time to time to publish requirements for electronic submission. Makes other clarifying and conforming changes. Effective January 1, 2012.