1972 - 12-04-72 Regular Meeting - Laserfiche WebLink

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® BOOK 8 PACE 155 EXHIBIT 5 R E S O L U T I O N s WHEREAS the Board of Commissioners desire to install a permanent listing system for real property as authorized by General Statute 105-303 (b) NOW, THEREFORE, BE IT RESOLVED by the Board of Commissioners as follows: (1) The tax supervisor shall be responsible for listing all real property on the abstracts and tax records each year in the name of the owner of record as of the day as of which property is to be listed under General Statute 105-285 (2) Persons whose duty it is to list real property under the provisions of General Statute 105-302 shall be relieved of that duty, but annually, during the listing period established by General Statute 105--307, such persons shall furnish the tax supervisor (or proper list taker) with the information concerning improvements on and separate rights in real property required by General Statute 105-309 (c) (3) through (c) (5). (3) The penalties imposed by General Statute 105-308 and 105-312 shall not be imposed for failure to list real property for taxation, but they shall be imposed for failure to comply with the provisions of subdivision (b) '(2), above, with respect to reporting the construction or acquisition of improvements on and separate rights in real property. In such a case, the penalty prescribed by General Statute 105-312 shall be computed on the basis of the tax imposed on the improvements and separate rights. (4). This action is effective when approved by the r~' State Board of Assessment.