NC General Statutes

N.C. Gen. Stat. § 105-324 (2026)

Repealed by Session Laws 1987, c. 295, s. 4

✓ current as of July 2026

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§ 105-325. Powers of board of county commissioners to change abstracts and tax records after board of equalization and review has adjourned.

(a) After the board of equalization and review has finished its work and the changes it effected or ordered have been entered on the abstracts and tax records as required by G.S. 105-323, the board of county commissioners shall not authorize any changes to be made on the abstracts and tax records except as follows:

(1) To give effect to decisions of the Property Tax Commission on appeals taken under G.S. 105-290.

(2) To add to the tax records any valuation certified by the Department of Revenue for property appraised in the first instance by the Department or to give effect to corrections made in such appraisals by the Department.

(3) Subject to the provisions of subdivisions (a)(3)a and (a)(3)b, below, to correct the name of any taxpayer appearing on the abstract or tax records erroneously; to substitute the name of the person who should have listed property for the name appearing on the abstract or tax records as having listed the property; and to correct an erroneous description of any property appearing on the abstract or tax records.

a. Any correction or substitution made under the provisions of this subdivision (a)(3) shall have the same force and effect as if the name of the taxpayer or description of the property had been correctly listed in the first instance, but the provisions of this subdivision (a)(3)a shall not be construed as a limitation on the taxation and penalization of discovered property required by G.S. 105-312.

b. If a correction or substitution under this subdivision (a)(3) will adversely affect the interests of any taxpayer, he shall be given written notice thereof and an opportunity to be heard before the change is entered on the abstract or tax records.

(4) To correct appraisals, assessments, and amounts of taxes appearing erroneously on the abstracts or tax records as the result of clerical or mathematical errors. (If the clerical or mathematical error was made by the taxpayer, his agent, or an officer of the taxpayer and if the correction demonstrates that the property was listed at a substantial understatement of value, quantity, or other measurement, the provisions of G.S. 105-312 shall apply.)

(5) To add to the tax records and abstracts or to correct the tax records and abstracts to include property discovered under the provisions of G.S. 105-312 or property exempted or excluded from taxation pursuant to G.S. 105-282.1(a)(4).

(6) Subject to the provisions of subdivisions (a)(6)a, (a)(6)b, (a)(6)c, and (a)(6)d, below, to appraise or reappraise property when the assessor reports to the board that, since adjournment of the board of equalization and review, facts have come to his attention that render it advisable to raise or lower the appraisal of some particular property of a given taxpayer in the then current calendar year.

a. The power granted by this subdivision (a)(6) shall not authorize appraisal or reappraisal because of events or circumstances that have taken place or arisen since the day as of which property is to be listed.

b. No appraisal or reappraisal shall be made under the authority of this subdivision (a)(6) unless it could have been made by the board of equalization and review had the same facts been brought to the attention of that board.

c. If a reappraisal made under the provisions of this subdivision (a)(6) demonstrates that the property was listed at a substantial understatement of value, quantity, or other measurement, the provisions of G.S. 105-312 shall apply.

d. If an appraisal or reappraisal made under the provisions of this subdivision (a)(6) will adversely affect the interests of any taxpayer, he shall be given written notice thereof and an opportunity to be heard before the appraisal or reappraisal shall become final.

(7) To give effect to decisions of the board of county commissioners on appeals taken under G.S. 105-322(a).

(b) The board of county commissioners may give the assessor general authority to make any changes authorized by subsection (a), above, except those permitted under subdivision (a)(6), above.

(c) Orders of the board of county commissioners and actions of the assessor upon delegation of authority to him by the board that are made under the provisions of this section may be appealed to the Property Tax Commission under the provisions of G.S. 105-290. (1939, c. 310, s. 1108; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 45, s. 1, c. 295, s, 8, c. 680, s. 6; 1989, c. 176, s. 2.)

Notes of Decisions

Cited in 11 cases, 1976–2009 · leading case: Brock v. North Carolina Prop. Tax Comm'n, 228 S.E.2d 254 (N.C. 1976).

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Brock v. North Carolina Prop. Tax Comm'n, 228 S.E.2d 254 (N.C. 1976). · cites it 5× “G.S. 105-324 governs such appeals. Any property owner in the county or member of the board of county commissioners or board of equalization and review may except to any order entered under the provisions of G.”

Edward Valves, Inc. v. Wake Cnty., 471 S.E.2d 342 (N.C. 1996). · cites it 3× “§ 105-322(g)(2) and N.C.G.S. § 105-324; followed by judicial review in the North Carolina Court of Appeals, N.”

Johnston v. Gaston Cnty., 323 S.E.2d 381 (N.C. Ct. App. 1984). “G.S. 105-324. In turn, a taxpayer who is unsatisfied with the decision of the Property Tax Commission shall appeal to the North Carolina Court of Appeals, G.”

In Re the Appeal of Bosley, 224 S.E.2d 686 (N.C. Ct. App. 1976). “105-322 (g) (2) and G.S. 105-324 (b)) of the Machinery Act provide adequate means whereby the taxpayer may contest not only the valuation of his own property but also the entire tax list or assessment valuation.”

Matter of Moses H. Cone Mem'l Hosp., 439 S.E.2d 778 (N.C. Ct. App. 1994). “In Forsyth County, this court stated that when the legislature repealed former G.S. 105-324(b), which had previously allowed “a member of the board of county commissioners or board of equalization and review” to appeal to the Commission, the legislature clearly intended to…”

In re R.J. Reynolds Tobacco Co., 278 S.E.2d 575 (N.C. Ct. App. 1981). · cites it 2× “Pertinent parts of the statute are: § 105-324. Appeals to Property Tax Commission from listing and valuation decisions of boards of equalization and review .”

In re the Appeal of Forsyth Cnty., 410 S.E.2d 533 (N.C. Ct. App. 1991). · cites it 2× “The intent of our Legislature to restrict the class of persons who may appeal such cases to the Commission is evidenced by the repealing of former N.C. Gen. Stat. § 105-324 (b). This statute allowed a “property owner of a county or member of the board of county commissioners or…”

In Re the Appeal of R. J. Reynolds Tobacco Co., 326 S.E.2d 911 (N.C. Ct. App. 1985). “We also note that Durham County cross-assigned as error the Property Tax Commission’s denial of its motion to dismiss Reynolds’ appeal on the ground that Reynolds failed to comply with G.S. 105-324. This statute specifies that to perfect its appeal, the appellant must file a…”

Oliver v. Cnty. of Lenoir, 681 S.E.2d 865 (N.C. Ct. App. 2009). · cites it 3× “Plaintiff appealed the assessments of his manufactured homes to the Commission pursuant to N.C. Gen. Stat. § 105-324 , and then to the North Carolina Court of Appeals pursuant to N.”

In re the Appeal of K-Mart Corp., 340 S.E.2d 752 (N.C. Ct. App. 1986). “105-322, and G.S. 105-324, it seems to us, is to permit a property owner, as a matter of right, to appeal to the Property Tax Commission upon a county or municipal board denying its application for an exemption.”

— N.C. Gen. Stat. § 105-324(b) — 3 cases

Brock v. North Carolina Prop. Tax Comm'n, 228 S.E.2d 254 (N.C. 1976). “G.S. 105-324 governs such appeals. Any property owner in the county or member of the board of county commissioners or board of equalization and review may except to any order entered under the provisions of G.”

In re R.J. Reynolds Tobacco Co., 278 S.E.2d 575 (N.C. Ct. App. 1981). “Pertinent parts of the statute are: § 105-324. Appeals to Property Tax Commission from listing and valuation decisions of boards of equalization and review .”

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