This letter is to inform you that if you are starting a business, or have already started a business, you must list the assets of your business with the Haywood County Business Personal Property Division of the Tax Assessor’s office, located in the Haywood County Courthouse.
The submitted listing is for County ad valorem taxation and is imposable by law which states, “any individual(s) or business(es) owning or possessing personal property used or connected with a business or other income producing purpose on January 1 must list said property.”
North Carolina General Statute 105-308 reads “…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 Class 2 Misdemeanor. The failure to list shall be prima facie evidence that the failure was willful.” A Class 2 Misdemeanor is punishable by imprisonment of up to 60 days.
If you are currently starting a business in Haywood County, you will need to complete the attached form. The form you will be completing enables the Business Personal Property office to enter you business name and create an account for your business to receive a listing form by mail during the regular listing period and return it in a timely fashion to avoid any penalties.
If you have any questions about the Business Personal Property listing, please feel free to contact our office at 356-2751.