2019 Local Government Tax Law Changes

105-277.02(c) – Changed application requirement for participation in this program from an annual application to a single application.

(Effective July 1, 2019; HB 492; s. 2, S.L. 2019-123)

105-282.1(a)(2)(c) – Added the program provided by G.S.105-277.02 to the list of programs requiring a single application.

(Effective July 1, 2019; HB 492; s. 1, S.L. 2019-123)

105-282.1(a)(2) – Insignificant editing to remove brackets in original text.

(Effective July 26, 2019; HB 264; s. 9.(c), S.L. 2019-177)

105-375(b) – Added statutory reference for fees assessed for docketing and indexing a certificate of taxes. The fee of $300.00 is assessed pursuant to G.S. 7A-308(a)(11).

105-375(b)(i1) – Added a new subsection directing that the assessed fees be made payable to the clerk of superior court out of the sale proceeds at the time the property is sold.

(Effective December 1, 2019; HB470; s. 12.(b), S.L. 2019-243)