PRINCIPAL BUSINESS IN
THIS COUNTY
SIC # OR NAICS CODE
FEDERAL ID #
DATE BUSINESS BEGAN IN THIS COUNTY
DATE BUSINESS (FISCAL) YEAR ENDS
FILL IN APPLICABLE CIRCLE:
PARTNERSHIP SOLE UNINCORPORATED
PROPRIETORSHIP ASSOCIATION
CORPORATION OTHER (SPECIFY)
FILL IN APPLICABLE CIRCLE: BUSINESS CATEGORY
RETAIL WHOLESALE MANUFACTURING
SERVICE LEASING/RENTAL FARMING
OTHER (SPECIFY)
IF OUT OF BUSINESS COMPLETE THIS SECTION
DATE CEASED
FILL IN APPLICABLE CIRCLE:
SOLD CLOSED BANKRUPT OTHER
SOLD EQUIPMENT, FIXTURES,
SUPPLIES TO
BUYER’S ADDRESS & PHONE:
CONTACT PERSON FOR AUDIT
ADDRESS & PHONE
WEBSITE ADDRESS
EMAIL ADDRESS
CONTACT PERSON FOR PAYMENT
CONTACT PERSON PHONE NUMBER
PHYSICAL ADDRESS
PARCEL ID
REAL ESTATE OWNED BY
NAME IN WHICH BUSINESS WAS LISTED LAST YEAR
PERSONAL PROPERTY - SEE INSTRUCTIONS
SCHEDULE A
YEAR
ACQUIRED
GROUP
(
3
)
OFFICE FURNITURE & FIXTURES
PRIOR YR. COST ADDITIONS DELETIONS CURR. YR. COST
2019
2018
2017
2016
2015
2014
2013
PRIOR
TOTAL
GROUP
(
2
)
CONSTRUCTION IN PROGRESS
LIST TOTAL OF ALL PERSONAL PROPERTY EXPENDITURES IN CIP ACCOUNT
ON JANUARY 1, BUT NOT INCLUDED ABOVE - ITEMIZE IN SCHEDULE G
TOTAL CIP: $
YEAR
ACQUIRED
GROUP
(
4
)
COMPUTER EQUIPMENT
PRIOR YR. COST ADDITIONS DELETIONS CURR. YR. COST
2019
2018
2017
2016
PRIOR
TOTAL
COUNTY OF BRUNSWICK North Carolina BUSINESS PERSONAL PROPERTY LISTING
ACCOUNT NUMBER
CITY
TOWNSHIP ABSTRACT NUMBER
2020
2423PBPP_1 11/13/19 Pantone Purple, K
LLC
YEAR
ACQUIRED
GROUP
(
1
)
MACHINERY & EQUIPMENT
PRIOR YR. COST ADDITIONS DELETIONS CURR. YR. COST
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
PRIOR
TOTAL
Return to: Brunswick County Tax Assessor, P.O. Box 269, Bolivia NC 28422 For Questions call (910) 253-2829
List Property Online!
http://taxlisting.brunswickcountync.gov
ONLINE
ACCESS CODE
1
0
0
0
0
0
0
0
0
0
Name
City, State, Zip
GROUP
(
7
)
SUPPLIES
COST
1. OFFICE, MAINTENANCE, JANITORIAL, MEDICAL, DENTAL, BARBER
AND BEAUTY SUPPLIES
2. FUELS HELD FOR CONSUMPTION
3. REPLACEMENT PARTS, SPARE PARTS, & HAND TOOLS
4. RESTAURANT AND HOTEL ITEMS SUCH AS LINENS, CLEANING
SUPPLIES AND COOKWARE NOT LISTED ELSEWHERE IN SCHEDULE A
5. RENTAL ITEMS NOT SOLD IN THE NORMAL COURSE OF BUSINESS
AND NOT LISTED ELSEWHERE IN SCHEDULE A
6. ALL OTHER MISCELLANEOUS SUPPLIES NOT LISTED ABOVE
7. TOTAL
SCHEDULE A CONTINUED
PERSONAL PROPERTY - SEE INSTRUCTIONS
SCHEDULE B
VEHICULAR EQUIPMENT & MANUFACTURED HOMES OR MANUFACTURED OFFICES
If you answer yes to any of questions 1-7 below, you must attach the appropriate Schedule which corresponds with the equipment type listed below. If you
answer yes to any questions 1, 2, 3, or 4 attach Schedule B-1, attach Schedule B-2 for watercraft, attach Schedule B-3 for Mobile Homes or Mobile Offices, and
attach Schedule B-4 for aircraft. Indicate number of short-term rental vehicles owned for question 8.
1. Does your business own any Unregistered Motor Vehicles? YES NO
2. Does your business own any Multi-year or permanently registered Trailers? YES NO If yes attach schedule
3. Does your business own any special bodies on vehicles? YES NO
4 Does your business own any IRP (International Registration Plan) plated vehicles? YES NO
NOTE:
Effective January 1, 2014, IRP plated vehicles are required to be listed with the local county as part of the business personal property listing form
process, unless they are already being reported as part of your Public Service Valuation with the N.C. Department of Revenue.
5. Does your business own any watercraft or engines for watercraft? YES NO If yes attach schedule
6. Does your business own any Manufactured Homes or Manufactured Offices? YES NO If yes attach schedule
7. Does your business own any Aircraft? YES NO If yes attach schedule
8. Does your business own any vehicles held for short-term rental? YES NO Number
B-1
B-2
B-3
B-4
SCHEDULE C
LEASED PROPERTY OR OTHER PROPERTY IN YOUR POSSESSION THAT IS OWNED BY OTHERS
N.C.G.S. 105-315 AND 105-316 requires every person having custody of taxable tangible personal property that has been entrusted to him by another for
any business purpose to furnish a separate list containing name, address, and description of the property. If you answered yes to one of the following three
questions or are otherwise required to supply this list, you must return the list or Schedule C-1 by January 15.
1. Does your business hold any Leased Property owned by another party (are you a lessee)? YES NO
2. Do you have any property used by your business, or in your possession that is owned by others? YES NO
3. Do you operate a manufactured home park, campground, marina, aircraft storage facility or similar business? YES NO
YEAR
ACQUIRED
GROUP
(
5
)
IMPROVEMENTS
TO LEASED PROPERTY
PRIOR YR. COST ADDITIONS DELETIONS CURR. YR. COST
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
PRIOR
TOTAL
YEAR
ACQUIRED
GROUP
(
8
)
OTHER
- TO BE USED WITH COUNTY APPROVAL
PRIOR YR. COST ADDITIONS DELETIONS CURR. YR. COST
2019
2018
2017
2016
2015
2014
2013
2012
2011
2010
2009
2008
PRIOR
TOTAL
YEAR
ACQUIRED
GROUP
(
6
)
EXPENSED ITEMS
PRIOR YR. COST ADDITIONS DELETIONS CURR. YR. COST
2019
2018
PRIOR
TOTAL
CAPITALIZATION
THRESHOLD
X
X
X
X
X
X
ABSTRACT NUMBER
2
0
0
0
0
0
0
0
0
0
SCHEDULE D
SEPARATELY SCHEDULED PROPERTY
1. Does your business own any artwork, displays, statues, or other personal property that is separately
scheduled for insurance purposes?
Please describe the items and estimated value of items if applicable.
YES NO
SCHEDULE E
FARM EQUIPMENT
Does your business own any tractors and/or other farm equipment?
If so, list and attach separate schedule E-1. If listed by cost on Schedule A, indicate above but still include information on separate schedule E-1.
AFFIRMATION
LISTING MUST BE SIGNED BY A LEGALLY AUTHORIZED PERSON - Please check the capacity in which you are signing the affirmation.
For Individual Taxpayers: Taxpayer Guardian Authorized Agent Other person having knowledge of and charged
with the care of the person and property of the taxpayer.
For Corporations, Partnerships, Limited Liability Companies, Unincorporated Associations:
Principal Officer of the Taxpayer Full-time employee of the taxpayer who has been officially empowered by a principal officer to list
Title __________________________ the property and sign the affirmation. Title ______________________________________
Authorized Agent. If this capacity is selected, I certify that I have NCDOR Form AV-59 on file for this taxpayer: Yes No
Under penalties prescribed by law, I affirm that to the best of my knowledge and belief this listing, including any accompanying statements, inventories,
schedules, and any other information is true and complete. (If this is signed by an individual other than the taxpayer, he affirms that he is familiar with the
extent and true value of all of the taxpayer’s property subject to taxation in this county and that his affirmation is based on all the information of which
he has any knowledge.)
Signature Date Authorized Agent Address
Telephone Number Fax Number Email Address
Any individual who willfully makes and subscribes an abstract listing required by the Subchapter II of Chapter 105 of the North Carolina General
Statues which he does not believe to be true and correct as to every material matter shall be guilty of a Class 2 Misdemeanor. (Punishable by
imprisonment of up to 60 days).
SCHEDULE H
REAL ESTATE IMPROVEMENTS
During the past calendar year, did your business make improvements and/or other additions to real property, owned by your business? If yes, attach
a separate schedule H-1 with information on such improvements.
YES N
O
SCHEDULE F
INTANGIBLE PERSONAL PROPERTY
YES NO
Do you lease or rent real property from exempt owners, such as a church, local, state, or federal government, an airport authority, university, or other
exempt owner? If yes, include lease information below. Attach additional schedule if necessary.
NAME AND ADDRESS OF OWNER DESCRIPTION OF PROPERTY
DATE OF LEASE
AND LEASE TERM
MONTHLY PAYMENT ACCT. #
Acquisitions and disposals detail of machinery, equipment, furniture and fixtures, computer equipment and improvements to leased property in the
prior year. If there is not enough room below, attach separate schedule G-1.
SCHEDULE G
ACQUISITIONS AND DISPOSALS DETAIL
ACQUISITIONS - ITEMIZE IN DETAIL 100% ORIGINAL COST DISPOSALS - ITEMIZE IN DETAIL YEAR ACQUIRED 100% ORIGINAL COST
2423PBPP-2 11/13/19 K
YES NO Cost on schedule A
SCHEDULE I
BILLBOARDS - OUTDOOR ADVERTISING STRUCTURES
Does your business own any billboards - outdoor advertising structures?
If yes, attach separate Schedule I-1 with requested information.
YES NO
SCHEDULE J
LEASED EQUIPMENT
Does your business lease equipment to others?
If yes, attach separate Schedule J-1 with requested information.
YES NO
ABSTRACT NUMBER
3
2423IBPP 11/13/19 K
INSTRUCTIONS – Listings due By January 31.
Commonly Asked Questions
Who must file a listing, and what do I list?
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. Temporary absence of
personal property from the place at which it is normally taxable shall not affect this rule. For
example, a lawn tractor used for personal use to mow the lawn at your home is not listed.
However, a lawn tractor used as part of a landscaping business in this county must be listed
if the lawn tractor is normally in this county, even if it happens to be in another state or county
on January 1.
NCGS §105-308 reads that ..”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.
When and where to list?
Listings are due on or before January 31. They must be filed with the County Tax
Department. PO Box 269, Bolivia, NC 28422.
As required by state law, late listings will receive a penalty. An extension of time to list may
be obtained by sending a written request showing “good cause” to the County Assessor by
January 31.
How do I list? -- Three important rules:
(1) Read these INSTRUCTIONS for each schedule or group. Contact your county tax office
if you need additional clarification.
(2) If a Schedule or Group does not apply to you, indicate so on the listing form, DO NOT
LEAVE A SECTION BLANK, DO NOT WRITE “SAME AS LAST YEAR”. A listing form may
be rejected for these reasons and could result in late listing penalties.
(3) Listings must be filed based on the tax district where the property is physically located. If
you have received multiple listing forms, each form must be completed separately.
INFORMATION SECTION
Complete all sections at the top of the form, whether or not they are specifically addressed in
these INSTRUCTIONS. Attach additional sheets if necessary.
(1) Contact person for audit: In case the county tax office needs additional information, or to
verify the information listed, list the person to be contacted here.
(2) Physical address: Please note here the location of the property. The actual physical loca-
tion may be different from the mailing address. Post Office Boxes are not acceptable.
(3) Principal Business in this County: What does the listed business do? For example:
Tobacco Farmer, Manufacture electrical appliances, Laundromat, Restaurant. The SIC or
NAICS code may help describe this information, if you do not know the SIC or NAICS code,
please write “unknown”.
(4) Complete other requested business information. Make any address changes.
(5) If out of business: If the business we have sent this form to has closed, complete this
section and attach any additional information regarding the sale of the property.
Schedule A
The year acquired column: The rows which begin “2019” are the rows in which you report
property acquired during the calendar year 2019. Other years follow the same format.
Schedule A is divided into eight (8) groups. Each is addressed below. Some counties may
have the column “Prior Years Cost” pre-printed. This column should contain the cost informa-
tion from last year’s listing. If it does not, please complete this column, referring back to your
last year’s listing. List under “Current Year’s Cost” the 100% cost of all depreciable personal
property in your possession on January 1. Include all fully depreciated assets as well. Round
amounts to the nearest dollar. Use the “Additions” and “Deletions” column to explain changes
from “Prior Yr. Cost” to “Current Yr. Cost”. The “Prior Year’s Cost” plus “Additions” minus
“Deletions” should equal “Current Years Cost” If there are any additions and/or deletions,
please note those under schedule G, Acquisitions and Disposals Detail. If the deletion is a
transferred or paid out lease, please note this, and to whom the property was transferred.
NOTE: If you purchased an existing business and its assets since January 1, 2019, do not
complete this listing form without first contacting the county tax office for further instructions.
COST - Note that the cost information you provide must include all costs associated with the
acquisition as well as the costs associated with bringing that property into operation. These
costs may include, but are not limited to invoice cost, trade-in allowances, freight, installation
costs, sales tax, expensed costs, and construction period interest.
The cost figures reported should be historical cost, that is the original cost of an item when
first purchased, even if it was first purchased by someone other than the current owner. For
example, you, the current owner, may have purchased equipment in 2018 for $100, but the
individual you purchased the equipment from acquired the equipment in 2015 for $1000. You,
the current owner, should report the property as acquired in 2015 for $1000.
Property should be reported at its actual historical installed cost IF at the retail level of trade.
For example, a manufacturer of computers can make a certain model for $1000 total cost.
It is typically available to any retail customer for $2000. If the manufacturer uses the model
for business purposes, he should report the computer at it’s cost at the retail level of trade,
which is $2000, not the $1000 it actually cost the manufacturer. Leasing companies must list
property they lease at the retail trade level, even if their actual cost is at the manufacturer or
wholesaler level of trade.
Group (1) MACHINERY & EQUIPMENT
This is the group used for reporting the cost of all machinery and equipment. This includes all
store equipment, manufacturing equipment, production lines (hi-tech or low-tech), as well as
warehouse and packaging equipment. List the total cost by year of acquisition, including fully
depreciated assets that are still connected with the business.
For example, a manufacturer of textiles purchased a knitting machine in October 2018 for
$10,000. The sales tax was $200, shipping charges were $200, and installation costs were
$200. The total cost that the manufacturer should report is $10,600, if there were no other
costs incurred. The $10,600 should be added in group (1) to the 2018 current year’s cost
column.
Group (2) Construction in Progress (CIP)
CIP is business personal property which is under construction on January 1. The accountant
will typically not capitalize the assets under construction until all of the costs associated with
the asset are known. In the interim period, the accountant will typically maintain the costs of
the asset in a CIP account. The total of this account represents investment in personal prop-
erty, and is to be listed with the other capital assets of the business during the listing period.
List in detail. If you have no CIP, write “none”.
Group (3) Office Furniture & Fixtures
This group is for reporting the costs of all furniture & fixtures and small office machines used
in the business operation. This includes, but is not limited to, file cabinets, desks, chairs,
adding machines, curtains, blinds, ceiling fans, window air conditioners, telephones, intercom
systems, and burglar alarm systems.
Group (4) Computer Equipment
This group is for reporting the costs of non-production computers & peripherals. This includes,
but is not limited to, personal computers, midrange, or mainframes, as well as the monitors,
printers, scanners, magnetic storage devices, cables, & other peripherals associated with
those computers. This category also includes software that is capitalized and purchased from
an unrelated business entity. Note: The development cost of software or any modification
cost to software, whether done internally by the taxpayer or externally by a third party
to meet the customer’s specified needs is excluded and should not be reported. This
does not include high tech equipment such as proprietary computerized point of sale equip-
ment or high tech medical equipment, or computer controlled equipment, or the high-tech
computer components that control the equipment. This type of equipment would be included
in Group (1) or “other”.
Group (5) Improvements to Leased Property
This group includes improvements made by or for the business to real property leased or
used by the business. The improvements may or may not be intended to remain in place at
the end of the lease, but they must still be listed by the business unless it has been deter-
mined that the improvements will be appraised as real property by the county for this tax year.
Contact the appropriate county to determine if you question whether these improvements will
be appraised as real property for this tax year. If you have made no improvements to leased
property write “none”. Do not include in this group any Store Equipment- Group (1) or Office
Furniture and Fixtures-Group (3).
Group (6) Expensed Items
This group is for reporting any assets which would typically be capitalized, but due to the
business’ capitalization threshold, they have been expensed. Section 179 expensed items
should be included in the appropriate group (1) through (4). Fill in the blank which asks for
your business’ “Capitalization Threshold.” If you have no expensed items write “none”.
Group (7) Supplies
Almost all businesses have supplies. These include normal business operating supplies. List
the cost on hand as of January 1. Remember, the temporary absence of property on January
1 does not mean it should not be listed if that property is normally present. Supplies that are
immediately consumed in the manufacturing process or that become a part of the property
being sold, such as packaging materials, or raw materials, for a manufacturer, do not have
to be listed. Even though inventory is exempt, supplies are not. Even if a business carries
supplies in an inventory account, they remain taxable.
Group (8) Other
This group will not be used unless instructed by authorized county tax personnel.
SCHEDULE B VEHICULAR EQUIPMENT - ATTACH ADDITIONAL SCHEDULES IF
NECESSARY
Motor Vehicles registered with the NC Department of Motor Vehicles as of January 1
do not have to be listed. Please answer the questions on the form to determine if you
should complete and attach separate schedules B-1 for certain other vehicles, B-2 for
Watercraft or Watercraft engines, B-3 for Mobile Homes or Mobile Offices, or B-4 for
Aircraft.
SCHEDULE C PROPERTY IN YOUR POSSESSION, BUT OWNED BY OTHERS
If on January 1, you have in your possession any business machines, machinery, furniture,
vending equipment, game machines, postage meters, or any other equipment which is
loaned, leased, or otherwise held and not owned by you, a complete description and owner-
ship of the property should be reported in this section. This information is for office use only.
Assessments will be made to the owner/lessor. If you have already filed the January 15th
report required by §105-315, so indicate. If you have none, write “none” in this section. If
property is held by a lessee under a “capital lease” where there is a conditional sales con-
tract, or if title to the property will transfer at the end of the lease due to a nominal “purchase
upon termination” fee, then the lessee is responsible for listing under the appropriate group.
SCHEDULE D, E, F, G, H, I and J please answer the questions provided on the form to
determine if you need to complete and attach separate schedules E-1, G-1, H-1, I-1 or J-1 to
the main business personal property listing form.
AFFIRMATION
If the form is not signed by an authorized person, it will be rejected and could be subject to
penalties. This section describes who may sign the listing form.
Listings submitted by mail shall be deemed to be filed as of the date shown on the postmark
affixed by the U.S. Postal Service. Any other indication of the date mailed (such as your own
postage meter) is not considered and the listing shall be deemed to be filed when received
in the office of the tax assessor.
Any person who willfully attempts, or who willfully aids or abets any person to attempt, in any
manner to evade or defeat the taxes imposed under this Subchapter (of the Revenue Laws),
whether by removal or concealment of property or otherwise, shall be guilty of a Class 2
misdemeanor. (Punishable by imprisonment up to 60 days)
ONLINE LISTING AVAILABLE
HTTP://TAXLISTING.BRUNSWICKCOUNTYNC.GOV
REQUIRES ONLINE ACCESS CODE AND ABSTRACT NUMBER