NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 1162

HOUSE BILL 1300

 

 

AN ACT TO PROVIDE TAX EXEMPT STATUS FOR AD VALOREM TAXATION PURPOSES TO SOCIETIES FOR THE PREVENTION OF CRUELTY TO ANIMALS.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-296(5) is hereby amended by adding after "homes" the words "Societies for the Prevention of Cruelty to Animals which are not conducted for profit and are charitable in nature where such property is used in the furtherance of humane activities,".

Sec. 1.1.  If House Bill 169 is ratified, G.S. 105-278(5) is hereby amended by adding after "similar homes," the words "Societies for the Prevention of Cruelty to Animals which are not conducted for profit and are charitable in nature where such property is used in the furtherance of humane activities,".

Sec. 2.  This act shall become effective upon ratification and shall apply to taxable years beginning on or after January 1, 1971.

In the General Assembly read three times and ratified, this the 21st day of July, 1971.