GENERAL ASSEMBLY OF NORTH CAROLINA
1987 SESSION
CHAPTER 45
AN ACT TO CHANGE THE TITLE "TAX SUPERVISOR" TO "ASSESSOR".
The General Assembly of North Carolina enacts:
Section 1. Subchapter II of Chapter 105 of the General Statutes is amended by deleting the words "tax supervisor" or "tax supervisors" each time they appear in the following statutes and substituting the word "assessor" or "assessors", as appropriate:
G.S. 105-277.1(c)(1) and (2).
G.S. 105-277.4(a), (b), and (b1).
G.S. 105-277.5.
G.S. 105-277.6(a).
G.S. 105-277.7.
G.S. 105-282.1.
G.S. 105-286(b).
G.S. 105-289(i).
G.S. 105-294(b).
G.S. 105-295.
G.S. 105-296(a), (c), and (h).
G.S. 105-297.
G.S. 105-302(c) (6) and (9).
G.S. 105-302.1.
G.S. 105-303.
G.S. 105-306(c)(5).
G.S. 105-307.
G.S. 105-308.
G.S. 105-309.
G.S. 105-311.
G.S. 105-312.
G.S. 105-314(b).
G.S. 105-315(a).
G.S. 105-316(a).
G.S. 105-317(b).
G.S. 105-321(a).
G.S. 105-322(d) and (g)(2)c.
G.S. 105-325.
G.S. 105-326(b).
G.S. 105-328(b).
G.S. 105-366(d)(1).
G.S. 105-368(i).
G.S. 69-25.15(c).
G.S. 130A-62(c).
G.S. 153A-325.
Sec. 2. All sections of the North Carolina General Statutes that are not listed in Section 1 of this act and that contain the words "tax supervisor" or "tax supervisors" are amended by deleting the words "tax supervisor" or "tax supervisors" and substituting the words "assessor" or "assessors", as appropriate.
Sec. 3. A reference in a local act to the county tax supervisor shall be construed as a reference to the county assessor.
Sec. 4. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 3rd day of April, 1987.