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Taxation.

G.S. 47F-1-105
in effect
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§ 47F-1-105.  Taxation. Extraterritorial common property taxed pursuant to G.S. 105-277.8 shall be assessed, pro rata, among the lot owners based on the number of lots in the association. (2012-157, s. 3.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_47F/GS_47F-1-105.htmlFetched: 10/19/2026

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