1919_public laws_93_33
CHAPTER 92 AN ACT TO AMEND CHAPTER 231, PUBLIC LAWS OF 1917, IN RELATION TO THE ASSESSMENT OF PROPERTY AND THE COLLECTION OF TAXES. The General Assembly of North Carolina do enact: ARTICLE I Boarp OF STATE TAX COMMISSIONERS
Where to list real estate, mineral, and quarry lands. All real property subject to taxation shall be listed in the township in which said property is situated on the first day of May. When the fee of the soil of any tract, parcel, or lot of land is in any person or persons, natural or artificial, and the right to any minerals, quarry, or timber therein is in another or others, the same shall be valued and listed, agreeable to such ownership, in separate entries, specifying the interest listed, and shall be taxed to the parties owning the different interests, respectively. In listing mineral, quarry, or timber interests the owner thereof shall describe the same in his list, together with the separate value of each separate tract or parcel of land in or on which the same shall be situated or located, and the list-taker shall be particular to enter the same on the tax list according to the returns. An owner of separate timber interests shall list the same, whether the timber shall be attached to or detached from the soil. 99 D>.