NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 499

HOUSE BILL 930

 

AN ACT TO AMEND G.S. 105-345, FIXING DISCOUNTS FOR PAYMENT OF TAXES IN THE TOWN OF CORNELIUS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Chapter 844 of the Session Laws of 1959 is repealed.

Sec. 2.  G.S. 105-345(a) is hereby amended by adding the following subsection at the end thereof:

"However, subsections (1), (2) and (6) hereof shall not apply to taxes levied by the Town of Cornelius, and should any taxpayer of the Town of Cornelius make payment of his taxes before the 31st day of December following the levy of such taxes, he shall be entitled to a discount of one per cent. If paid after the 1st day of January and on or before the 1st day of February, such taxes shall be payable at par or face value."

Sec. 3.  This act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 2nd day of June, 1971.