A BILL TO BE ENTITLED
AN ACT to repeal an exception to the date on which real property is to be listed and appraised for property tax purposes.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑285(d) reads as rewritten:
"(d)	Real Property. – The value of real property shall be determined as of January 1 of the years prescribed by G.S. 105‑286 and G.S. 105‑287. The ownership of real property shall be determined annually as of January 1."
SECTION 2.  This act is effective for taxes imposed for taxable years beginning on or after July 1, 2004.