Article 18.
Reports in Aid of Listing.
§ 105‑313.  Report of property by multi‑county business.
A taxpayer who is engaged in business in more than one county in this State and who owns real property or tangible personal property in connection with his multi‑county business shall, upon the request of the Department of Revenue or the assessor of a county in which part of this business property is situated, file a report with the Department of Revenue stating, as of the dates specified in G.S. 105‑285 of any year, the following information:
(1)	The counties in this State in which the taxpayer's business property is situated;
(2)	The taxpayer's investment, on a county by county basis, in his business property situated in this State, categorized as the Department of Revenue or the assessor may require; and
(3)	The taxpayer's total investment in his business property situated in this State, categorized as the Department of Revenue or the assessor may require.
This report shall be subscribed and sworn to by the owner of the property.  If the owner is a corporation, partnership, or unincorporated association, the report shall be subscribed and sworn to by a principal officer of the owner who has knowledge of the facts contained in the report. (1971, c. 806, s. 1; 1973, c. 476, s. 193; 1987, c. 777, s. 3.)