NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

 

 

CHAPTER 334

HOUSE BILL 505

 

 

AN ACT TO AMEND G. S. 105-345, AS AMENDED BY CHAPTER 822 OF THE SESSION LAWS OF 1951 RELATING TO THE DISCOUNT ALLOWABLE FOR PREPAYMENT OF TAXES IN UNION COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1. Section I of Chapter 822 of the Session Laws of 1951 is hereby amended by rewriting the Section in its entirety to read as follows:

"Section 1. G. S. 105-345 as amended is hereby further amended by adding the following subsection at the end thereof:

'(9)      However, subsections one (1), two (2), and six (6) shall not apply to taxes levied by Union County and should any taxpayer of Union County make payment of his taxes in the months of July through September following the levy thereof he shall be entitled to the following discounts: If paid during the months of July or August a deduction of two per cent (2%); if paid during the month of September a deduction of one per cent (1%). If said tax is paid on or after the first day of October and on or before the first day of February next after due and payable, the tax shall be paid at par or face value.' "

Sec. 2. This Act shall apply to Union County only.

Sec. 3. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4. This Act shall be in full force and effect on and after its ratification.

In the General Assembly read three times and ratified, this the 21st day of April, 1959.