1. North Carolina Real Estate Commission. (2023). North Carolina Real Estate Manual. Chapter 2, Basic Real Estate Concepts, Section: "Fixtures," pp. 2-6 to 2-8. The manual details the "Total Circumstances Test" used in North Carolina, which includes intent, method of attachment (character of the annexation), and adaptation to the use of the land. It makes no mention of the item's cost as a determining factor.
2. Korngold, G. (2014). Private Land Use Arrangements: Easements, Real Covenants, and Equitable Servitudes. Carolina Academic Press. In discussions on property law principles, the text outlines the classic tests for fixtures (annexation, adaptation, and intention), which are universally recognized in U.S. property law and form the basis of the NCREC's teachings. The cost of the chattel is consistently omitted from this legal analysis.
3. UNC School of Government. (2012). Introduction to North Carolina Property Tax Listing and Assessing. Chapter 3, "What is Taxable? The Concept of Property," p. 3-10. This publication, in discussing the distinction between real and personal property for tax purposes, explains the fixture test, stating, "The North Carolina courts have developed what is called the 'total circumstances' test... The three main factors are: (1) the manner in which the item is attached to the real property; (2) the character of the item and its adaptation to the real property; and (3) the intention of the party who attached the item to the real property." Cost is not included as a factor.