17 N.C. Admin. Code 5B.1406

Current through Register Vol. 39, No. 9, November 1, 2024

Section 05B .1406 - INVESTMENT BASE PROPERTY INCLUDED

A corporation including property in the investment in tangible property base shall also include the value of this property in the appraised valuation base, except for property acquired in the current tax year and not yet assessed for North Carolina property tax purposes.

17 N.C. Admin. Code 05B .1406

Authority G.S. 105-122; 105-262;
Eff. February 1, 1976;
Readopted Eff. May 1, 2018.

Authority G.S. 105-122; 105-262;
Eff. February 1, 1976.

Readopted by North Carolina Register Volume 32, Issue 23, June 1, 2018 effective 5/1/2018.