§ 105-301. Place for listing real property.
Article17.
Administration ofListing.
§ 105‑301. Place forlisting real property.
All taxable real property thatis not required by this Subchapter to be appraised originally by the Departmentof Revenue shall be listed in the county in which it is situated. If all orpart of the real property is situated within the boundaries of a municipal corporation, this fact shall be specified on the abstract as required by G.S.105‑309. Nothing in this section shall be construed to conflict with theprovisions of G.S. 105‑326 through 105‑328. (1939,c. 310, s. 700; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)