This Subchapter may be cited as the Machinery Act. (1939, c. 310, s. 1; 1971, c. 806. s. 1.)
§ 105-272. Purpose of Subchapter.
The purpose of this Subchapter is to provide the machinery for the listing, appraisal, and assessment of property and the levy and collection of taxes on property by counties and municipalities. It is the intent of the General Assembly to make the provisions of this Subchapter uniformly applicable throughout the State, and to assure this objective no local act to become effective on or after July 1, 1971, shall be construed to repeal or amend any section of this Subchapter in whole or in part unless it shall expressly so provide by specific reference to the section to be repealed or amended. As used in this section, the term "local act" means any act of the General Assembly that applies to one or more counties by name, to one or more municipalities by name, or to all municipalities within one or more named counties. (1939, c. 310, s. 1802; 1971, c. 806, s. 1; 1991, c. 11, s. 1.)
Notes of Decisions
Henderson Cnty. v. Osteen, 254 S.E.2d 160 (N.C. 1979).
· cites it 2× “*119 The Machinery Act, G.S. 105-271 — G.S. 105-398 (now G.S. 105-271 — G.”
Cnty. of Lenoir v. Moore, 441 S.E.2d 589 (N.C. Ct. App. 1994).
· cites it 5× “§ 105-355(a): Regardless of the time at which liability for a tax for a given fiscal year may arise or the exact amount thereof be determined, the lien for taxes levied on a parcel of real property shall attach to the parcel taxed on the date as of which property is to be listed…”
In Re Appeal of Parker, 664 S.E.2d 1 (N.C. Ct. App. 2008).
· cites it 4× “Property tax valuations in North Carolina are governed by the Machinery Act ( N.C. Gen. Stat. §§ 105-271 et seq.), not by the Internal Revenue Code and the cases and pronouncements interpreting it.”
Comm'r of Labor of North Carolina v. House of Raeford Farms, Inc., 477 S.E.2d 230 (N.C. Ct. App. 1996).
· cites it 2× “In Spiers , the North Carolina Supreme Court was called upon to interpret The Machinery Act, N.C. Gen. Stat. § 105-271 et seq., which required a county tax board to complete county property valuations “ ‘not later than the third Monday following its first meeting.”
In re Hotel L'Eur., 448 S.E.2d 865 (N.C. Ct. App. 1994).
· cites it 6× “” *653 The North Carolina statutes relating to the appraisal and assessment of property taxes, N.C.G.S. §§ 105-271 to -395.1 (1992), known as the Machinery Act, N.”
Henderson Cnty. v. Osteen, 235 S.E.2d 166 (N.C. 1977).
“Chapter 105, Sub-chapter II, G.S. 105-271 et seq. Since the tax sale of the Osteen land here involved occurred in 1970, we turn our attention to the statutes then in effect, using the then appropriate Section numbers followed in parentheses by the section numbers of the…”
King v. Baldwin, 172 S.E.2d 12 (N.C. 1970).
“Defendants assert, however, that the Superior Court cannot determine this controversy in an action for mandamus; that the legislature has made an administrative agency, the State Board of Assessment (State Board), the arbiter of disputes pertaining to the valuation and…”
Southminster, Inc. v. Justus, 459 S.E.2d 793 (N.C. Ct. App. 1995).
“7 of the Machinery Act, G.S. 105-271 et seq. and Article V, § 2(3) of the North Carolina Constitution.”
Albemarle Elec. Membership Corp. v. Alexander, 192 S.E.2d 811 (N.C. 1972).
“The provisions of G.S. 105-271, et seq. constitute the State Board of Assessment appraisers and assessors of the property of public utilities and electric membership corporations for the purpose of ad valorem taxation.”
In Re the Appeal of Plushbottom & Peabody, Ltd., 276 S.E.2d 505 (N.C. Ct. App. 1981).
· cites it 2× “did the property of Plush-bottom lose its tax situs while it was being stitched or laundered outside of North Carolina? Because no constitutional issue has been raised about the right of North Carolina to tax the property under the Commerce Clause or the Due Process or Equal…”
In Re the Appeal of Reeves Broad. Corp., 160 S.E.2d 728 (N.C. 1968).
“The assessment, listing and collection of taxes is regulated by the Machinery Act, G.S. 105-271, et seq., which prescribes the time and manner for listing and valuing property for ad valorem tax purposes.”
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