Title: S.L. 1967-43

NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 43
HOUSE BILL 14

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 TAX SUPERVISION OF BUNCOMBE COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN BUNCOMBE COUNTY, AND TO AUTHORIZE THE DIVISION, OR COMBINING OF TOWNSHIPS FOR TAX LISTING PURPOSES.

The General Assembly of North Carolina do enact:

Section 1. The Board of Tax Supervision for the County of Buncombe 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 Buncombe 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 Tax Supervision for the County of Buncombe to divide, or combine, townships in Buncombe County for tax listing purposes. The Tax Supervisor of Buncombe County, with the approval of the Board of Tax Supervision, 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 Buncombe County except insofar as they are inconsistent with regulations of the Board of Tax Supervision of Buncombe 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 Buncombe County. If the Board of Tax Supervision of Buncombe County has adopted regulations relating to any matter covered by this Act, the listing in Buncombe 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 Tax Supervision.
Sec. 5. This Act shall apply only to Buncombe 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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 14th day of March, 1967.

Page 	S.L. 1967-43	House Bill 14