Business personal property must be listed for tax purposes on an annual basis. Business
personal property includes supplies, machinery, equipment, computers, furniture, fixtures,
airplanes, farm equipment, or any other equipment used to produce income.All business personal property that is subject to taxation must be listed
annually within the time period of January 1 through January 31. Listing extensions for
business personal property may be requested in writing prior to the close of the regular
listing period. Extensions will not be granted by telephone and local practice restricts
business listing extensions beyond mid March. Failure to list within the required period
will result in a penalty of 10% of the total tax levied.
If you have listed with Lincoln County in a previous year and have an
active account, a listing form will automatically be mailed to you at the address on
record as of January 1st. If you do not receive a listing form and you have property which
is required to be listed, it is your responsibility to obtain a listing form by contacting
the Business Personal Property Listing Office during regular hours or using the print
option listed below.
2008
Business Listing Forms:
PRINT BUSINESS LISTING FORM
427kb
PRINT BUSINESS
LISTING FORM SCHEDULE B 112kb
PRINT
INSTRUCTIONS FOR BUSINESS LISTING FORM 440kb
After completing and signing the Business Listing form you
may mail or fax the form to:
Lincoln County Tax Department
P.O. Box 938
Lincolnton, North Carolina 28092
Fax (704) 732-9028
