§ 105-328. Listing, appraisal, and assessment of property subject to taxation by cities and towns situated in more than one county.
§105‑328. Listing, appraisal, and assessment of property subject totaxation by cities and towns situated in more than one county.
(a) For purposes ofmunicipal taxation, all property subject to taxation by a city or town situatedin two or more counties may, by resolution of the governing body of themunicipality, be listed, appraised, and assessed as provided in G.S. 105‑326and 105‑327 if, in such a case, in the opinion of the governing body, thesame appraisal and assessment standards will thereby apply uniformly throughoutthe municipality. However, if, in such a case, the governing body shalldetermine that adoption of the appraisals and assessments fixed by the countieswill not result in uniform appraisals and assessments throughout the municipality,the governing body may, by horizontal adjustments, equalize the appraisal andassessment values fixed by the counties in order to obtain the requireduniformity. Taxes levied by the city or town shall be levied uniformly on theassessments so determined.
(b) Should thegoverning body of a city or town situated in two or more counties not adopt theprocedure provided in subsection (a), above, all property subject to taxationby the municipality shall be listed, appraised, and assessed as provided insubdivisions (b)(1) through (b)(6), below.
(1) The governing bodyof the city or town shall appoint a municipal assessor on or before the firstMonday in July in each odd‑numbered year. The governing body may removethe municipal assessor from office during his term for good cause after givinghim notice in writing and an opportunity to appear and be heard at a publicsession of the appointing body. Whenever a vacancy occurs in the office, thegoverning body shall appoint a qualified person to serve as municipal assessorfor the period of the unexpired term. A person appointed as a municipalassessor shall meet the qualifications and requirements set for a countyassessor under G.S. 105‑294. Pursuant to Article VI, Sec. 9, of NorthCarolina Constitution, the office of municipal assessor is hereby declared tobe an office that may be held concurrently with any other appointive office.
(2) With the approval ofthe governing body, a municipal assessor may employ listers, appraisers, andclerical assistants necessary to carry out the listing, appraisal, assessing,and billing functions required by law.
(3) A municipal assessorand the persons employed by him have the same powers and duties as their countyequivalents with respect to property subject to taxation by a city or town.
(4) The governing bodyshall, with respect to property subject to city or town taxation, be vestedwith the powers and duties vested by this Subchapter in boards of countycommissioners and boards of equalization and review. Appeals may be taken fromthe municipal board of equalization and review or governing body to theProperty Tax Commission in the manner provided in this Subchapter for appealsfrom county boards of equalization and review and boards of countycommissioners.
(5) All expenses incidentto the listing, appraisal, and assessment of property for the purpose of cityor town taxation shall be borne by the municipality for whose benefit the workis undertaken.
(6) The intent of thissubsection (b) is to provide cities and towns that are situated in two or morecounties with machinery for listing, appraising, and assessing property formunicipal taxation equivalent to that established by this Subchapter forcounties. The powers to be exercised by, the duties imposed on, and the possiblepenalties against municipal governing bodies, boards of equalization andreview, assessors, and persons employed by an assessor shall be the same asthose provided in this Subchapter by, on, or against county boards ofcommissioners, boards of equalization and review, assessors, and personsemployed by an assessor. (1939, c. 310, s. 1202; 1971, c. 806, s. 1; 1973, c.476, s. 193; c. 695, s. 13; 1987, c. 43, s. 8; c. 45, s .1; c. 46, s. 2.)