Item:
Title
Extension of the 2019 Listing Period for Business Personal Property
Body
Date of BOCC Meeting: January 14, 2019
Request for Board Action:
Agenda Text
The Board is requested to delegate authority to the Tax Assessor to grant individual
extensions for the listing of business personal property upon written request showing
good cause that an extension should be granted. Extensions would extend the listing
period until no later than April 15, 2019.
Under G.S. 105-307, the period during which property is to be listed for taxation
each year shall begin on the first business day of the month of January, and, unless
extended as provided by statute, shall continue through the month of January. The
Board of Commissioners shall grant individual extensions of time for the listing of
personal property upon written request and for good cause shown. The request must
be filed with the Tax Assessor no later than the ending date of the regular listing
period. The Board may delegate the authority to grant extensions to the Assessor.
Alignment with Strategic Plan: Goal 5, Accountable, Efficient, and Visionary
Government. Requested action ensures the county complies with North Carolina
General Statutes and ensures we are accountable to our citizens. The actions of the
Tax Department and this Board impact all strategic goals due to the revenues needed.
Resource Persons: Teresa Hairston, Interim Tax Administrator.
County Manager’s Recommendation: The County Manager recommends that
the Board delegate authority to the Tax Assessor to grant extensions until no later
than April 15, 2019 to taxpayers required by North Carolina General Statutes to list
business personal property, who request an extension during the month of January
and show good cause.
Signature
County Manager: ____________________________