Pursuant to North Carolina General Statute 105-274 and 105-306 of the North Carolina Machinery Act, all property, real and personal, within the jurisdiction of the State shall be subject to taxation.  Any business operating in the state of North Carolina as of January 1^st of each year must list their BUSINESS PERSONAL PROPERTY with the proper county that they are doing business in.  

To list your Business, we require:

1. The Owner’s name and Name of the business. The principle operation of your business.
2. The location or locations of the business within Onslow County.
3. The date the business opened in Onslow County.
4. A complete list of all machinery, equipment, furniture, fixtures, computer equipment, signs, and leasehold improvements, this should include acquisition year and purchase price.  (You may send a detailed asset list or a copy of your depreciation schedule along with your Business Personal Property Listing form.)
5. A List of all leased equipment, including the name of the leasing company.
6. A daytime contact phone number for the business and name of the person to contact.