NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

CHAPTER 854

HOUSE BILL 1134

AN ACT ADOPTING OFFICIAL RECORDS OF UNCOLLECTED TAXES FOR THE YEARS 1956 AND 1957 FOR THE COUNTY OF BUNCOMBE AND THE CITY OF ASHEVILLE.

The General Assembly of North Carolina do enact:

Section 1. In order to clarify and make more definite the tax records for the County of Buncombe and the City of Asheville those certain annual records of uncollected taxes for the years 1956 and 1957 designated as "Condensed Tax Scroll for the Year 1956" and "Condensed Tax Scroll for the Year 1957", shall, upon official adoption by resolution of the Board of Tax Supervision for Buncombe County, be declared the official scroll book or record of unpaid taxes due the County of Buncombe and the City of Asheville for the years 1956 and 1957 and be substituted in all respects for the old scroll books for said years.

Sec. 2. All taxes due the City of Asheville, the County of Buncombe or the Board of Tax Supervision for Buncombe County for the years 1956 and 1957 which do not appear as unpaid or assigned on said Condensed Tax Scrolls, shall, upon the adoption of said scrolls by resolution of the Board of Tax Supervision, be conclusively presumed to have been paid, and the Tax Collector of the Board of Tax Supervision for Buncombe County shall not be responsible for the omission from such Condensed Tax Scrolls of any unpaid taxes for the years 1956 and 1957.

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 All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.

Sec. 4. 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 9th day of June, 1959.