NC General Statutes

N.C. Gen. Stat. § 105-323 (2026)

Giving effect to decisions of the board of equalization and review

✓ current as of July 2026

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All changes in listings, names, descriptions, appraisals, and assessments made by the board of equalization and review shall be reflected upon the abstracts and tax records by insertion of rebates given, additional charges made, or any other insertion; by correction; or by any other charge. The tax records shall then be totalled, and at least a majority of the members of the board of equalization and review shall sign the following statement to be inserted at the end of the tax records:

State of North Carolina

County of

We, the undersigned members of the Board of Equalization and Review of ________ County, hereby certify that these tax records constitute the fixed and permanent tax list and assessment roll and record of taxes due for the year ______, subject to only such changes as may be allowed by law.

Members of the Board of Equalization

and Review of ______________ County

The omission of this endorsement shall not affect the validity of the tax records or of any taxes levied on the basis of the assessments appearing in them. (1939, c. 310, s. 1106; 1971, c. 806, s. 1; 1999-456, s. 59.)

Notes of Decisions

Cited in 1 case, 1968–1968 · leading case: Bryant v. State Bd. of Assessment, 293 F. Supp. 1379 (E.D.N.C. 1968).

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Bryant v. State Bd. of Assessment, 293 F. Supp. 1379 (E.D.N.C. 1968). · cites it 11× “In that part of the Machinery Act now codified as NCGS § 105-323, it was provided that, list takers shall make out, “on forms approved by the State Board of Assessment,” tax records, which may consist of a scroll designed primarily to show tax valuations and a tax book designed…”

— N.C. Gen. Stat. § 105-323(a) — 1 case

Bryant v. State Bd. of Assessment, 293 F. Supp. 1379 (E.D.N.C. 1968). “In that part of the Machinery Act now codified as NCGS § 105-323, it was provided that, list takers shall make out, “on forms approved by the State Board of Assessment,” tax records, which may consist of a scroll designed primarily to show tax valuations and a tax book designed…”

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