NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 434

HOUSE BILL 792

 

 

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 TAX SUPERVISOR AND BOARD OF COMMISSIONERS OF YANCEY COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN YANCEY COUNTY AND AUTHORIZE THE DIVISION, OR COMBINING OF TOWNSHIPS FOR TAX LISTING PURPOSES.

 

The General Assembly of North Carolina do enact:

 

Section 1. The Tax Supervisor and Board of Commissioners for the County of Yancey are 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 Yancey 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 Tax Supervisor and Board of Commissioners for the County of Yancey to divide or combine townships in Yancey County for tax listing purposes. The Tax Supervisor of Yancey County, with the approval of the Board of Commissioners, may appoint one or more list takers for each such unit so combined or divided.

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 Yancey County except insofar as they are inconsistent with regulations of the Tax Supervisor and Board of Commissioners of Yancey County relating to the oath of the taxpayers, 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 Yancey County. If the Tax Supervisor and Board of Commissioners of Yancey County have adopted regulations relating to any matter covered by this Act, the listing in Yancey 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 Tax Supervisor and Board of Commissioners of Yancey County.

Sec. 5. This Act shall apply only to Yancey 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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 12th day of May, 1967.