Under North Carolina General Statutes 105-301 through -312, all taxable property, both real and personal, must be listed for taxation each year. In all counties, personal and business entities that own taxable personal property have the legal responsibility to list the property with the appropriate taxing units.
Granville County has adopted a permanent listing system for real property and as such, the responsibility for listing taxable real property rests on the County Assessor. An owner of real property in Granville County does have a duty to report to the Assessor any changes that have occurred in the previous year. Failure to comply with these listing and reporting requirements will result in tax penalties.