Form AV-59 Agent Authorization

Session Law 2011-238 s. 5 (HB 896) added a new provision to G.S. 105-311(a)(2) which allows an agent of a corporation, partnership, limited liability company, or unincorporated association to file and sign the abstract for the taxpayer as long as the agent is authorized by a principal officer of the taxpayer in a manner prescribed by the North Carolina Department of Revenue.

An agent can be anybody who has been properly authorized.

To be properly authorized, an agent must have NCDOR Form AV-59 Taxpayer Agent Authorization on file for each taxpayer. The agent must verify in the abstract affirmation that they have the form on file. The form is not required to be submitted to the tax assessor. The authorization is a one-time authorization that does not need to be filed each year with the agent. The authorization remains valid until the taxpayer revokes the authorization or the taxpayer authorizes another agent to file its electronic listings.

Note that the authorization is limited in scope and does not authorize the agent to represent the taxpayer in every aspect of the taxpayer's property tax concerns.