Under North Carolina General Statute
105-289, The Department of Revenue is charged with the duty to exercise
general and specific supervision over the valuation and taxation of
property by taxing units throughout the State. The Property Tax Division
of the North Carolina Department of Revenue is the division responsible
for this administration.
All public service company property is appraised
by the Department of Revenue and the appraised values are allocated
to the proper taxing jurisdiction for billing and collecting.
For information regarding your property
tax bill (real property and motor vehicles), contact your local
property tax office (county