Title
Vote on a request to approve Tax Department - Electronic Listing Resolution
Abstract
Action Requested: Vote on a request to approve to permit electronic listing of personal property.
Introduction & Background: N.C.G.S. 105-310.1 authorizes Counties to permit electronic listing of personal property in accordance with the NC Department of Revenue electronic listing standards and requirements.
Discussion & Analysis: The Board of County Commissioners may, by resolution, provide for and authorize personal property listing to be submitted and signed electronically. The tax office will use an approved third-party listing system with the NC Department of Revenue. Also, the listing will be filed with the assessor on a form approved by NCDOR, and the taxpayer will be able to print a paper version of the personal property listing. The affirmation must be signed using an electronic signature method approved by NCDOR. Electronic listing will also allow taxpayers to file an extension for tax listings in accordance with N.C.G.S. 105-307 and 105-304.
How does this relate to the Comprehensive Plan: NA
Budgetary Impact: Approximate cost to initiate process is $3,000.
Recommendation: Approve Electronic Listing Resolution.