Pursuant to North Carolina General Statues §105-301 through -312, all 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 with the responsibility for listing taxable real property resting on the County Assessor and any owner of real property has a duty to report any changes that occurred in the previous year. Failure to comply with the listing and reporting requirements will result in assessment of tax penalties.