20 NCAC 03 .0408             REPORT OF FINANCIAL INFORMATION

A form designated by the Secretary for this purpose shall be submitted by all governmental units which levy taxes or for whom another governmental unit levies a tax. The form shall be submitted on or before October 31 containing information as of June 30 next preceding. For the purpose of this report, total appraisal value and total levy shall include all discoveries and abatements properly chargeable to the year under the Machinery Act (G.S. 105, Subchapter II).

History Note:        Authority G.S. 159‑3(f); 159‑33.1;

Eff. February 1, 1976;

Readopted Eff. September 23, 1977;

Amended Eff. April 1, 1985;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. January 9, 2018.