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Under NCGS 105-366, When purchasing a business asset, it is the responsibility of that purchaser to ensure that all back taxes on the property have been paid or that money has been held in escrow until such time that it has been paid in full.
If a business is closing after January 1st, the total amount of the taxes remain the responsibility of the business owner. Taxes are required to be paid to the Tax Office at the time the business is closed. There is no proration of the taxes allowed by statute.
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Business personal property includes but is not limited to machinery, computer/office equipment, furniture equipment, and farm equipment.
You can obtain a fillable form here: Business-Personal-Property-Listing-Form-WebFillable