NC General Statutes

N.C. Gen. Stat. § 105-294 (2026)

County assessor

✓ current as of July 2026

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(a) Appointment. - Persons occupying the position of county assessor on July 1, 1983, shall continue in office until the first Monday in July, 1983. At its first regular meeting in July, 1983, and every two years or four years thereafter, as appropriate, the board of county commissioners of each county shall appoint a county assessor to serve a term of not less than two nor more than four years; provided, however, that no person shall be eligible for initial appointment to a term of more than two years unless such person is deemed to be qualified as provided in subsection (b) of this section or has been certified by the Department of Revenue as provided in subsection (c) of this section. The board of commissioners may remove the assessor from office during his term for good cause after giving him notice in writing and an opportunity to appear and be heard at a public session of the board. Whenever a vacancy occurs in this office, the board of county commissioners shall appoint a qualified person to serve as county assessor for the period of the unexpired term.

(b) Persons who held the position of assessor on July 1, 1971, and continue to hold the position, and persons who have been certified for appointment as assessor by the Department of Revenue between July 1, 1971, and July 1, 1983, are deemed to be qualified to serve as county assessor. Any other person selected to serve as county assessor must meet the following requirements:

(1) Be at least 21 years of age as of the date of appointment;

(2) Hold a high school diploma or certificate of equivalency, or in the alternative, have five years employment experience in a vocation which is reasonably related to the duties of a county assessor;

(3) Within two years of the date of appointment, achieve a passing score in courses of instruction approved by the Department of Revenue covering the following topics:

a. The laws of North Carolina governing the listing, appraisal, and assessment of property for taxation;

b. The theory and practice of estimating the fair market value of real property for ad valorem tax purposes;

c. The theory and practice of estimating the fair market value of personal property for ad valorem tax purposes; and

d. Property assessment administration.

(4) Upon completion of the required four courses, achieve a passing grade in a comprehensive examination in property tax administration conducted by the Department of Revenue.

(c) Certification. - Persons meeting all of the requirements of this section shall be certified by the Department of Revenue. From the date of appointment until the date of certification, persons appointed to serve as county assessor are deemed to be serving in an acting capacity. Any person who fails to qualify within two years after the date of initial appointment shall not be eligible for reappointment until all of the requirements have been met.

(d) In order to retain the position of county assessor, every person serving as county assessor, including those persons deemed to be qualified under the provisions of this act, shall, in each period of 24 months, attend at least 30 hours of instruction in the appraisal or assessment of property as provided in regulations of the Department of Revenue.

(e) The compensation and expenses of the county assessor shall be determined by the board of county commissioners.

(f) Alternative to separate office of county assessor. - Pursuant to Act [Article] VI, Section 9 of the North Carolina Constitution, the office of county assessor is hereby declared to be an office that may be held concurrently with any other appointive or elective office except that of member of the board of county commissioners. (1939, c. 310, ss. 400, 401; 1953, c. 970, ss. 1, 2; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1983, c. 813, s. 2; 1987, c. 45, ss. 1, 2; 1997-23, s. 5.)

Notes of Decisions

Cited in 13 cases, 1960–1975 · leading case: In Re the Appeal of AMP Inc., 215 S.E.2d 752 (N.C. 1975).

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In Re the Appeal of AMP Inc., 215 S.E.2d 752 (N.C. 1975). · cites it 13× “’ As to the instruction, ‘Determination of Assessed or Tax Value — this will be done by the Tax Supervisor using market or cash value as a basis (GS 105-294), multiplied by the assessment ratio which is set annually,’ I make the assumption that the cash value of the inventory is…”

In Re Appeal of McLean Trucking Co., 189 S.E.2d 194 (N.C. 1972). · cites it 8× “G.S. § 105-294 provides: "All property, real and personal, shall as far as practicable be appraised or valued at its true value in money.”

King v. Baldwin, 172 S.E.2d 12 (N.C. 1970). · cites it 2× “Defendants’ evidence tended to show that, in their opinion, they had appraised all land at its true value “as far as practicable,” and that the schedule adopted would result in reasonable equality. Plaintiffs are entitled to an adjudication of their charges that rural property…”

In Re the Appeal of Reeves Broad. Corp., 160 S.E.2d 728 (N.C. 1968). · cites it 2× “The following property, however, is subject to reassessment in other than revaluation years, to wit: (1) all real property which has increased more than $100 in value by virtue of improvements or appurtenances added since the last assessment (except those exempt from taxation by…”

De Loatch v. Beamon, 114 S.E.2d 711 (N.C. 1960). · cites it 3× “(3) “assessed in accordance with the provisions of G.S. 105-294.” (Note: G.S. 105-294 was amended by C.”

In Re the Appeal of King, 189 S.E.2d 158 (N.C. 1972). “G.S. 105-294. The date of valuation of the property here in question is 1 January 1969.”

Albemarle Elec. Membership Corp. v. Alexander, 192 S.E.2d 811 (N.C. 1972). “Taxation, § 696; 84 C.J.S. Taxation, § 410. The North Carolina General Assembly has adopted “market value” or “true value in money” as the *409 uniform appraisal standard for valuation of property for tax purposes.”

Stocks v. Thompson, 161 S.E.2d 149 (N.C. Ct. App. 1968). · cites it 2× “” G.S. 105-294 provides in part as follows: “All property, real and personal, shall as far as practicable be appraised or valued at its true value in money.”

In Re the Appeal of Carolina Quality Block Co., 155 S.E.2d 263 (N.C. 1967). · cites it 2× “However, the County did not apply the 70% assessment ratio as required by G.S. 105-294. The task of examining and appraising each of the thousands of trucks and cars in Guilford County would be almost impossible.”

In re the Ad Valorem Valuation of Prop. Located at 411-417 West Fourth Street, 191 S.E.2d 692 (N.C. 1972). · cites it 3× “105-294 required that all property, real and personal, be valued at its true value in money; that is, the amount of cash or receivables for which the property can be sold in such manner as such property is usually sold. There is no distinction between owners of real and personal…”

In Re Prop. in Forsyth Cnty., 191 S.E.2d 692 (N.C. 1972). · cites it 6× “There is no distinction between owners of real and personal property as to their right to insist upon equality of valuation or as to their standing to pursue the remedies provided in the Machinery Act for error in the valuation of properties.”

In re Appeal of AMP, Inc., 210 S.E.2d 61 (N.C. Ct. App. 1974). · cites it 8× “The basic controversy involves the interpretation of G.S. 105-294 (now G.S. 105-283), which furnishes the standard by which property is to be valued: “All property, real and personal, shall as far as practicable be appraised or valued at its true value in money.”

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