2020/11/16 RESOLUTION PROVIDING FOR ELECTRONIC LISTING & EXTENDING THE TIME FOR FILING ELECTRONIC LISTINGS OF PERSONAL PROPERTY FOR PROPERTY TAX PURPOSES tIHarnett
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RESOLUTION PROVIDING FOR ELECTRONIC LISTING AND EXTENDING THE
TIME FOR FILING ELECTRONIC LISTINGS OF PERSONAL PROPERTY FOR
PROPERTY TAX PURPOSES
WHEREAS,pursuant to North Carolina General Statute § 105-310.1, the Harnett County
Board of Commissioners (hereinafter referred to as the "Board") may, by resolution, provide for
electronic listing of personal property and delegate its authority to provide for electronic listing of
personal property to the county assessor; and
WHEREAS, pursuant to North Carolina General Statute § 105-307, the Board may, by
resolution, extend the deadline for filing electronic listings of personal property under G.S. § 105-
304 up to June 1; and
WHEREAS, North Carolina General Statute105-311(b) authorizes the use of electronic
signature of personal property listings which are submitted electronically.
NOW THEREFORE BE IT RESOLVED by the Harnett County Board of Commissioners
as follows:
Section 1. Personal property listings may be submitted and signed electronically.
Section 2. The Board delegates its authority to provide for electronic listing of personal property
to the Harnett County Tax Administrator, whose role includes that of Tax Assessor under North
Carolina General Statute § 105-296.
Section 3. The following procedures will apply to electronic tax filings:
1. Facsimiles and emailed forms will not be accepted as electronic listings.
2. Electronic listings must be submitted online.In order to file electronically,the taxpayer
must use an electronic listing application approved by the County.
3. To request an extension to electronically file personal property listings after January
31, the taxpayer must file an online request for extension of time during the month of
January and must provide an Account ID provided by the County and associated with
the location for which the extension is requested.
4. Once an extension of time has been granted by the Tax Administrator, the electronic
filing must be received by the Tax Administrator no later than April 15 or next business
day if the fifteenth is on a weekend in order to avoid late list penalties.
Section 3. This Resolution shall be recorded in the minutes of the Board and notice of the
extension of time for electronic filing of personal property listings shall be published as required
by G.S. § 105-296(c).
Section 4. This Resolution is effective for all tax years after its adoption and at such time as the
Tax Administrator has the ability to implement a system for electronic listing.
Section 6. That the County Manager, County Attorney, and Tax Administrator take all actions
necessary to accomplish the purposes of this Resolution.
Duly adopted this e._l-_ 'day of November, 2020.
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F` HARNETT CO Y BOARD OF COMMISSIONERS
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Mark Johnso , Ch.• an
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g. -t Regina j eler, Clerk