North Carolina Statutes
§ 105-317.2 — Report on transfers of real property
North Carolina § 105-317.2
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 19Administration of Real and Personal Property Appraisal
Subch. IILISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY
This text of North Carolina § 105-317.2 (Report on transfers of real property) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-317.2 (2026).
Text
To facilitate the accurate appraisal of real property for taxation, the information listed in this section must be included in each deed conveying property. The following information is required:
(1)The name of each grantor and grantee and the mailing address of each grantor and grantee.
(2)A statement whether the property includes the primary residence of a grantor.
Failure to comply with this section does not affect the validity of a duly recorded deed. This section does not apply to deeds of trust, deeds of release, or similar instruments. (2009-454, s. 1.)
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-317.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-317.2.