NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 233

HOUSE BILL 109

 

 

AN ACT TO AMEND SECTIONS 105-306 (26); 105-308; 105-309 AND 105-310 OF THE GENERAL STATUTES OF NORTH CAROLINA IN ORDER TO AUTHORIZE THE BOARD OF COMMISSIONERS OF GUILFORD COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN GUILFORD COUNTY; AND TO AUTHORIZE THE DIVISION OF TOWNSHIPS INTO GEOGRAPHICAL UNITS FOR TAX LISTING PURPOSES.

 

The General Assembly of North Carolina do enact:

 

Section 1. The Board of Commissioners for the County of Guilford is hereby authorized and empowered to prescribe regulations of the type and form of oath, or declaration, and the manner of administering the same to persons, firms and corporations listing property for taxation in Guilford County, and to prescribe regulations relating to the listing of property for taxation by agents, and tax lists submitted by mail.

Sec. 2. Authority is hereby granted to the Board of Commissioners for the County of Guilford to divide any township in Guilford County into two or more geographical units for tax listing purposes and to designate said geographical units by name or number. The Tax Supervisor of Guilford County, with the approval of the Board of Commissioners, may appoint a list taker and assessor for each such geographical unit of a township.

Sec. 3. The provisions of G. S. 105-306 (26), G. S. 105-308, G. S. 105-309, and G. S. 105-310 shall be applicable to Guilford County except insofar as they are inconsistent with regulations of the Board of County Commissioners of Guilford County relating to the oath of the taxpayer, listing of taxes by agents, and listing of taxes by mail adopted pursuant to the authority contained in Section 1 of this Act.

Sec. 4. The provisions of G. S. 105-307 making it a misdemeanor for one to fail to list properly his property for ad valorem tax purposes shall be applicable to Guilford County. If the Board of County Commissioners of Guilford County has adopted regulations relating to any matter covered by this Act, the listing in Guilford County must be in accordance with the General Statutes as amended by such regulations, and the provisions of G. S. 105-307 shall apply to such regulations as well as to the provisions of the General Statutes not inconsistent with the said regulations of the Board of County Commissioners.

Sec. 5. This Act shall apply only to Guilford County.

Sec. 6. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 7. 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 13th day of April, 1965.