NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

CHAPTER 611

HOUSE BILL 809

AN ACT AUTHORIZING THE BOARD OF COMMISSIONERS OF WILKES COUNTY TO EXTEND THE TIME FOR THE QUADRENNIAL ASSESSMENT OF PROPRETY FOR TAXATION.

The General Assembly of North Carolina do enact:

Section 1. The Board of Commissioners of Wilkes County, in its discretion, is hereby authorized to defer or postpone revaluation and reassessment of real property to the year 1960 or 1961. Whenever revaluation is had, the same may be by horizontal increase or reduction or by actual appraisal thereof, or both, and the provisions of subchapter II of Chapter 105 of the General Statutes shall apply.

Sec. 2. All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 22nd day of May, 1959.