N.C. Gen. Stat. » Chapter 105
NC General Statutes

N.C. Gen. Stat. § 105-327 (2026)

Appraisal and assessment of property subject to city and town taxation

✓ current as of July 2026
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For the property it is entitled to tax, a city or town situated in a single county shall accept and adopt the appraisals and assessments fixed by the authorities of that county as modified by the Department of Revenue under the provisions of this Subchapter. However, the requirement of this section shall not be construed to modify the appraisal and assessment authority given cities and towns with respect to discovered property by G.S. 105-312. (1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1973, c. 476, s. 193.)

 

Notes of Decisions
Cited in 12 cases, 1964–2000 · leading case: King v. Baldwin, 172 S.E.2d 12 (N.C. 1970).
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King v. Baldwin, 172 S.E.2d 12 (N.C. 1970). · cites it 4× “G.S. 105-327. (In at least five counties a special board of equalization and review has been created by local act.”
Spiers v. Davenport, 138 S.E.2d 762 (N.C. 1964). · cites it 6× “” G.S. 105-327 (a). The tax supervisor acts as clerk to the Board of Equalization and Review, G.”
In Re Appeal of McLean Trucking Co., 188 S.E.2d 452 (N.C. 1972). · cites it 3× “G.S. 105-327 (g) (1), (3). This it could do on its own motion or on sufficient cause shown by any person.”
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× “2d at 763 (quoting N.C. Gen. Stat. § 105-327 (e)). The Supreme Court held that the statute was mandatory, and therefore, the tax board lacked jurisdiction to revalue the plaintiffs property after the statutory time period had passed.”
In Re Appeal of McLean Trucking Co., 189 S.E.2d 194 (N.C. 1972). · cites it 3× “” *383 G.S. 105-327 (g) provides, with reference to the powers and duties of the County Board of Equalization and Review: “(1) It shall be the duty of the board of equalization and review to equalize the valuation of all property in the county, to the end that such property…”
In Re the Appeal of Reeves Broad. Corp., 160 S.E.2d 728 (N.C. 1968). · cites it 2× “G.S. 105-327 (g) (1). This board is required to correct, inter alia, the valuation of any taxable property on the tax list, increasing or decreasing the assessed value so as to conform the valuation to legal requirements.”
In Re the Appeal of King, 189 S.E.2d 158 (N.C. 1972). “G.S. 105-327 (g). If such taxpayer is aggrieved by the order of the County Board of Equalization and Review, he may appeal to the State Board of Assessment.”
In Re the Appeal of Whiteside Estates, Inc., 525 S.E.2d 196 (N.C. Ct. App. 2000). “It is the duty of the County Board of Equalization and Review, when so requested, to hear any taxpayer owning taxable property in the county with respect to the valuation of his property or of the property of others and to eliminate unlawful discriminations in the valuations of…”
Stocks v. Thompson, 161 S.E.2d 149 (N.C. Ct. App. 1968). “G.S. 105-327 constitutes the Board of County Commissioners of each county a County Board of Equalization and Review.”
In re the Ad Valorem Valuation of Prop. Located at 411-417 West Fourth Street, 191 S.E.2d 692 (N.C. 1972). “G.S. 105-327(g) (2) provided: “The board shall, on request, hear any and all taxpayers who own or control taxable property assessed for taxation in the county in respect to the valuation of such property or the property of others.”
In Re Prop. in Forsyth Cnty., 191 S.E.2d 692 (N.C. 1972). · cites it 2× “G.S. § 105-327(g) (2) provided: "The board shall, on request, hear any and all taxpayers who own or control taxable property assessed for taxation in the county in respect to the valuation of such property or the property of others.”
Appeal of Pilot Freight Carriers, Inc., 139 S.E.2d 633 (N.C. 1965). “G.S. 105-327 (g) prescribes the powers of the County Board: “(1) It shall be the duty of the board of equalization and review to equalize the valuation of all property in the county, to the end that such property shall be listed on the tax records at the valuation required by…”
— N.C. Gen. Stat. § 105-327(a) — 1 case
In Re Appeal of McLean Trucking Co., 188 S.E.2d 452 (N.C. 1972). “G.S. 105-327 (g) (1), (3). This it could do on its own motion or on sufficient cause shown by any person.”
— N.C. Gen. Stat. § 105-327(g) — 5 cases
In Re Appeal of McLean Trucking Co., 189 S.E.2d 194 (N.C. 1972). “” *383 G.S. 105-327 (g) provides, with reference to the powers and duties of the County Board of Equalization and Review: “(1) It shall be the duty of the board of equalization and review to equalize the valuation of all property in the county, to the end that such property…”
In Re the Appeal of Whiteside Estates, Inc., 525 S.E.2d 196 (N.C. Ct. App. 2000). “It is the duty of the County Board of Equalization and Review, when so requested, to hear any taxpayer owning taxable property in the county with respect to the valuation of his property or of the property of others and to eliminate unlawful discriminations in the valuations of…”
Spiers v. Davenport, 138 S.E.2d 762 (N.C. 1964). “” G.S. 105-327 (a). The tax supervisor acts as clerk to the Board of Equalization and Review, G.”
In re the Ad Valorem Valuation of Prop. Located at 411-417 West Fourth Street, 191 S.E.2d 692 (N.C. 1972). “G.S. 105-327(g) (2) provided: “The board shall, on request, hear any and all taxpayers who own or control taxable property assessed for taxation in the county in respect to the valuation of such property or the property of others.”
In Re Prop. in Forsyth Cnty., 191 S.E.2d 692 (N.C. 1972). “G.S. § 105-327(g) (2) provided: "The board shall, on request, hear any and all taxpayers who own or control taxable property assessed for taxation in the county in respect to the valuation of such property or the property of others.”
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