Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in any other proceeding or requirement of this Subchapter shall not invalidate the tax imposed upon any property or any process of listing, appraisal, assessment, levy, collection, or any other proceeding under this Subchapter.
The following are examples of immaterial irregularities:
(1) The failure of list takers, tax supervisors, or members of boards of equalization and review to take and subscribe the oaths required of them.
(2) The failure to sign the affirmation required on the abstract.
(3) The failure to list, appraise, or assess any property for taxation or to levy any tax within the time prescribed by law.
(4) The failure of the board of equalization and review to meet or to adjourn within the time prescribed by law or to give any required notice of its meetings and adjournment.
(5) Any defect in the description upon any abstract, tax receipt, tax record, notice, advertisement, or other document, of real or personal property, if the description be sufficient to enable the tax collector or any person interested to determine what property is meant by the description. (In such cases the tax supervisor or tax collector may correct the description on the documents bearing the defective description, and the correct description shall be used in any documents later issued in tax foreclosure proceedings authorized by this Subchapter.)
(6) The failure of the collector to advertise any tax lien.
(7) Repealed by Session Laws 1983, c. 808, s. 11.
(8) Any irregularity or informality in the order or manner in which tax liens on real property are offered for sale.
(9) The failure to make or serve any notice mentioned in this Subchapter.
(10) The omission of a dollar mark or other designation descriptive of the value of figures upon any document required by this Subchapter.
(11) Any other immaterial informality, omission, or defect on the part of any person in any proceeding or requirement of this Subchapter. (1939, c. 310, s. 1715; 1965, c. 192, ss. 1, 2; 1971, c. 806, s. 1; 1983, c. 808, ss. 10, 11.)
Notes of Decisions
Cited in
11
cases (
1 in the last 5 years), 1945–2025 · leading case:
In Re the Appeal of Morgan, 652 S.E.2d 655 (N.C. Ct. App. 2007).
In Re the Appeal of Morgan, 652 S.E.2d 655 (N.C. Ct. App. 2007).
· cites it 70× “Issue The County argues the Commission erred by concluding that it improperly issued assessment notices for the years 1995 through 2003 because the failure to assess the Morgans' residence was an immaterial irregularity pursuant to N.”
In re the Appeal of Dickey, 431 S.E.2d 203 (N.C. Ct. App. 1993).
· cites it 12× “§ 105-287 from retroactively increasing the appraised value of the house; and (III) whether the Assessor’s failure to assess the Dickeys in 1989 for 1989 taxes owed on the house constitutes pursuant to N.C.G.S. § 105-394 an “immaterial irregularity” which does not invalidate the…”
In re: Trade Land Co. (N.C. Ct. App. 2025).
· cites it 20× “It concluded that N.C.G.S. § 105-394 was dispositive in the matter, which defines a failure to give notice as an immaterial -3- IN RE: TRADE LAND CO.”
In Re Appeal of Pace/Dowd Props. Ltd., 755 S.E.2d 401 (N.C. Ct. App. 2014).
· cites it 32× “§ 105-287 is not applicable to the case subjudice and that N.C. Gen. Stat. § 105-394 is the correct statute regarding Pace/Dowd’s appeal, allowing Union County to recover taxes on the corrected value of Parcel 3A for years 2008 and 2009.”
Eborn v. Ellis, 225 N.C. 386 (N.C. 1945).
· cites it 2× “May the Clerk of the Superior Court, under provisions of G. S., 105-394, relating to the use and the authorization of the use of facsimile signatures in signing summons, complaints, verifications of pleadings, notices, judgments or other papers in tax foreclosure proceedings,…”
Annas v. Davis, 252 S.E.2d 28 (N.C. Ct. App. 1979).
“G.S. 105-394 is unconstitutional as violating Article I, Section 19, of the Constitution of North Carolina.”
Northampton Cnty. Drainage Dist. No. One v. Bailey, 373 S.E.2d 560 (N.C. Ct. App. 1988).
“156-105 provides that assessments shall be collected “in the same manner and by the same officers as the State and county taxes are collected,” and G.S. 105-394(3) provides that “[t]he *73 failure to list, appraise, or assess any property for taxation or to levy any tax within…”
Harden v. Marshall, 317 S.E.2d 116 (N.C. Ct. App. 1984).
“The plaintiff contends further that G.S. 105-394 is applicable to this case which provides in part: “Immaterial irregularities in the listing, appraisal, or assessment of property for taxation or in the levy or collection of the property tax or in any other proceeding or…”
— N.C. Gen. Stat. § 105-394(3) — 3 cases
In Re the Appeal of Morgan, 652 S.E.2d 655 (N.C. Ct. App. 2007).
“Issue The County argues the Commission erred by concluding that it improperly issued assessment notices for the years 1995 through 2003 because the failure to assess the Morgans' residence was an immaterial irregularity pursuant to N.”
Northampton Cnty. Drainage Dist. No. One v. Bailey, 373 S.E.2d 560 (N.C. Ct. App. 1988).
“156-105 provides that assessments shall be collected “in the same manner and by the same officers as the State and county taxes are collected,” and G.S. 105-394(3) provides that “[t]he *73 failure to list, appraise, or assess any property for taxation or to levy any tax within…”
In Re Appeal of Pace/Dowd Props. Ltd., 755 S.E.2d 401 (N.C. Ct. App. 2014).
“§ 105-287 is not applicable to the case subjudice and that N.C. Gen. Stat. § 105-394 is the correct statute regarding Pace/Dowd’s appeal, allowing Union County to recover taxes on the corrected value of Parcel 3A for years 2008 and 2009.”
— N.C. Gen. Stat. § 105-394(9) — 1 case
In re: Trade Land Co. (N.C. Ct. App. 2025).
“It concluded that N.C.G.S. § 105-394 was dispositive in the matter, which defines a failure to give notice as an immaterial -3- IN RE: TRADE LAND CO.”
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