North Carolina General Statutes Chapter 105. Taxation § 105-302.1. Reports on properties listed in name of unknown owner

In order to promote the discovery of “State lands” as defined by G.S. 146-64(6), it shall be the duty of all assessors upon request to furnish the State of North Carolina a report on all properties listed in the name of “unknown owner” pursuant to G.S. 105-302(c)(12) in their respective tax jurisdictions. Such report shall be forwarded to the Secretary of the North Carolina Department of Administration. The report shall contain all information available to the assessor concerning the location and identification of the properties in question.