What should I do if I am selling and or closing my business in Orange County?

Under NCGS 105-366, When purchasing a business asset, it is the responsibility of that purchaser to ensure that all back taxes on the property have been paid or that money has been held in escrow until such time that it has been paid in full.

  • If a business is closing after January 1st, the total amount of the taxes remain the responsibility of the business owner. Taxes are required to be paid to the Tax Office at the time the business is closed. There is no proration of the taxes allowed by statute.

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1. What is Business Personal Property?
2. How do I get a Business Listing Form?
3. How do I submit my Business Listing Form?
4. Can I request a Listing Extention?
5. What if I want to open a Business in Orange County?
6. What should I do if I am selling and or closing my business in Orange County?