Under the NC Machinery Act, which of the following is a TRUE statement about North Carolina real property taxes?
A. They are not levied on an ad valorem basis.
B. They become a lien on the property on September 1st.
C. They become a lien on the property on January 1st and are due on September 1st
D. The Machinery Act requires reappraisal of the property every four years.
