NC General Statutes

N.C. Gen. Stat. § 153A-196 (2026)

Publication of notice of confirmation of assessment roll

✓ current as of July 2026

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No earlier than 20 days from the date the assessment roll is confirmed, the county tax collector shall publish once a notice that the roll has been confirmed. The notice shall also state that assessments may be paid without interest at any time before the expiration of 30 days from the date that the notice is published and that if they are not paid within this time, all installments thereof shall bear interest as determined by the board of commissioners. The notice shall also state the schedule of discounts, if one has been established, to be applied to assessments paid before the expiration date for payment of assessments without interest. (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1; 1983, c. 381, s. 3.)

Notes of Decisions

Cited in 1 case, 2002–2002 · leading case: Marcuson v. Clifton, 571 S.E.2d 599 (N.C. Ct. App. 2002).

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Marcuson v. Clifton, 571 S.E.2d 599 (N.C. Ct. App. 2002). · cites it 3× “N.C.G.S. § 153A-196 (2001). In this case, the agreement is unambiguous.”

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