NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

CHAPTER 616

HOUSE BILL 832

AN ACT TO AUTHORIZE YANCEY COUNTY TO LEVY CERTAIN SPECIAL TAXES.

The General Assembly of North Carolina do enact:

Section 1. The Board of County Commissioners of Yancey County is hereby authorized, in its discretion, to levy annually on all taxable property in the county any one or more of the following special taxes for the special purposes indicated, and the General Assembly does hereby give special approval for the levy of such taxes, and the authority granted in this Act is in addition to and not in substitution for existing powers of the board of county commissioners, whether such existing powers be granted by general or special Act, for each of the following designated special purposes:

(a)       Paying the salary and office expenses of the County Accountant.

(b)       Paying the salaries and expenses of the County Agricultural Agent and the Home Economics Agent and other expenses incurred in connection with the Agricultural Extension Program.

(c)       Paying the salary and expenses of the Veterans' Service Officer and other expenses incurred in maintaining a Veterans' Service Office.

(d)       Paying the salary and expenses of the Forest Fire Warden.

(e)       Paying the operating expenses of the Civil Defense Program.

(f)        Paying the cost of the annual audit,

(g)       Paying the salary and expenses of the Electrical Inspector.

(h)       Paying the county's share of Old Age, Survivors, and Disability Insurance coverage for county employees, and any other retirement program for county employees.

(i)        Paying the cost of liability insurance, insurance on county officers and employees, and other kinds of insurance.

(j)        Making improvements to the courthouse and other county buildings.

Sec. 2. In lieu of levying a separate tax for each of the above special purposes, the Board of County Commissioners of Yancey County is hereby authorized to combine into one special tax levy one or more of the above special purposes.

Sec. 3. The Board of County Commissioners of Yancey County is hereby authorized, in its discretion, to levy annually on all taxable property in the county a special tax for the special purpose of providing free, county-wide library service to the people of the county, in order to enable the people of the county to pursue their education beyond that afforded in the public schools, and the General Assembly does hereby give special approval for the levy of such special tax; the authority granted in this subsection is in addition to and not in substitution for existing powers of the board of commissioners, whether such existing powers be granted by general or special Act.

Sec. 4. If any part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of this Act, and shall be confined in its operation to the portion thereof directly involved in the controversy in which such judgment shall have been rendered.

Sec. 5. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 6. 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 29th day of May, 1963.