NC S76

Adds paper-from-pulp manufacturing and turbine manufacturing to the list of eligible industries for industrial facilities sales tax refunds, and removes the "strategic partner" language for computer manufacturing facilities.

Changes the definition of "owner" under the industrial facilities sales tax refund to include lessees under capital leases.

Increases the Uwharrie Commission membership from 10 to 12 members, effective September 1, 2010.

Provides that taxpayers receive interest on overpayments when property valuations are reduced by the county board of equalization and review, with interest accruing from the later of the tax payment date or the delinquency date.

Delays collection of property taxes and enforcement of tax liens when an assessment is appealed to the county board of equalization and review or the Property Tax Commission until the appeal is finally adjudicated.