NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 43

HOUSE BILL 167

 

AN ACT TO EXEMPT FORSYTH COUNTY AND THE MUNICIPALITIES THEREIN FROM THE PROVISIONS OF G.S. 105-387, RELATING TO SALES OF TAX LIENS ON REAL PROPERTY FOR FAILURE TO PAY TAXES, UPON THE ADOPTION OF A RESOLUTION BY THE GOVERNING BODIES OF FORSYTH COUNTY AND THE MUNICIPALITIES THEREIN.

 

The General Assembly of North Carolina do enact:

 

Section 1. The provisions of G.S. 105-387 relating to the sales of tax liens on real property for failure to pay taxes shall not apply to Forsyth County or any of the incorporated municipalities therein, if the governing body or bodies of the county or municipalities shall duly adopt a resolution providing that the county or municipality, whichever the case may be, shall be exempted from the provisions of G.S. 105-387 and providing that the county or municipality shall not be required to comply with G.S. 105-387.

Sec. 2. The adoption of a resolution prescribed in Section 1 above shall not affect the validity of the taxes or the tax liens provided for by law, and the governing body or bodies may provide for sales and advertisement of tax liens as they may deem appropriate in their discretion; provided, that it is the intent of this act that no sale or advertisement shall be required if the provisions of Section 1 herein are complied with.

Sec. 3. It is the intent of this act that Forsyth County or any municipality therein shall have the authority to act without the requirement that all other governing bodies so act, and it is intended that one governing body may adopt the resolution referred to in Section 1 without the necessity of similar action by the other governing bodies in the county.

Sec. 4. All laws and clauses of laws in conflict herewith are hereby repealed.

Sec. 5. This act shall be in full force and effect upon ratification.

In the General Assembly read three times and ratified, this the 3rd day of March, 1971.