17 NCAC 10 .0202             AUTHORITY TO PRESCRIBE FORMS

The division has established no uniform standards for tax listing forms used by counties and municipalities.  It does, however, review such forms to insure that they comply with all statutory requirements.  Approval is given to those meeting the requirements.

History Note:        Authority G.S. 105-262; 105‑291(b); 105-291(f);

Eff. February 1, 1976;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 20, 2016.