All property subject to Ad Val orem Taxation shall be listed annually as prescribed by law. The regular listing period will begin on Thursday January 2, 1986 and end on Friday Jan uary 31. 1986. List during the regular listing period and save ten per cent penalty. NORTH CAROLINA G.S. 105-308 DUTY TO LIST: PENALTY FOR FAILURE Every person in whose name any property is to be listed under the terms of this sub-chapter shall list the property with the tax supervisor or proper list taker within the time allowed by law on an abstract setting forth the information required by this sub-chapter. In addition to all other penalties prescribed by law, any person whose duty it is to list any property who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a misdemeanor punishable by a fine not to exceed five hundred dollars ($500.00) or imprisonment not to exceed six months. The failure to list shall be prima facie evidence that the failure was wiilful. Any person who removes or conceals property for the purpose of evading taxations or who aides or abets the removal or concealment of property for the purpose of evading taxation shall be guilty of a misdemeanor pun ishable by a fine not to exceed five hundred dollars ($500.00) or imprisonment not to exceed six months. PROPERTY TAX RELIEF FOR ELDERLY AND PERMANENTLY DISABLED PERSONS G.S. 1 05-277. 1 excludes from property taxes the first ten thousand dollars ($10,000) in assessed value of cer tain property owned by North Carolina residents aged 65 or older or totally and permanently disabled who disposable income does not exceed ten thousand dol lars ($10,000). The exclusion covers real property occu pied by the owner as his or her permanent residence and/or household personal property used by the owner in connection with his or her permanent residence. Dis posable income includes all moneys received other than giftrs or inheritances receive from a spouse, lineal an cestors, or lineal descendants. " TMI HOME WITH IVIRYTHING " STONE-FRONT FIREPLACE G.E. DISHWASHER DELUXE STOVE BUILT-IN MICROWAVE BUILT-IN STEREO DELUXE CARPET AND PAD ENERGY EFFICIENT DELUXE FURNITURE BEAUTIFUL BAY WINDOW PADDLE FAN IN GREAT & MASTER B.R. PATIO SLIDING DOORS DORMER ON FRONT FROST FREE REFRIGERATOR AND MUCH, MUCH MORE!!!! 12*5% A.P.R. With Approved Credit A Qualified Buyers