NC General Statutes

N.C. Gen. Stat. § 105-334 (2026)

Duty to file report; penalty for failure to file

✓ current as of July 2026

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(a) Every public service company, whether incorporated under the laws of this State or any other state or any foreign nation, whose property is subject to taxation in this State, shall prepare and deliver to the Department of Revenue each year a report showing (as of January 1) such information with regard to the property it owns and the system property it leases as the Department of Revenue may by regulation prescribe. This report shall be filed on or before the last day of March, and the following affirmation, which shall be annexed to the report, shall be signed by a principal officer of the public service company making the report:

Under penalties prescribed by law, I hereby affirm that to the best of my knowledge and belief this report, including any accompanying statements, inventories, schedules, and other information is true and complete.

(b) Any individual who willfully subscribes a report required by this section which he does not believe to be true and correct as to every material matter shall be guilty of a Class 2 misdemeanor.

(d) The Department may require any additional reports or information it deems necessary to properly carry out its duties under this Article.

(e) The provisions of G.S. 105-291 and 105-312 are made specifically applicable to all proceedings taken under this Article. (1939, c. 310, ss. 1600-1606; 1943, c. 634, s. 3; 1965, c. 287, s. 17; 1971, c. 806, s. 1; 1973, c. 476, s. 193; 1993, c. 539, s. 721; 1994, Ex. Sess., c. 24, s. 14(c).)

Notes of Decisions

Cited in 2 cases, 1950–1984 · leading case: Bowie v. Town of West Jefferson, 57 S.E.2d 369 (N.C. 1950).

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Bowie v. Town of West Jefferson, 57 S.E.2d 369 (N.C. 1950). · cites it 2× “105-333, requires that towns and cities accept for imposition of their own tax the valuation put upon property within their limits by the County Board of Assessment, except where the town or city lies in more than one county, when special provision is made for assessment or…”

In re Appeal of Colonial Pipeline Co., 313 S.E.2d 819 (N.C. Ct. App. 1984). “North Carolina’s unit valuation procedure is set out in G.S. 105-334, G.S. 105-335, and G.S. 105-283.”

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