NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

CHAPTER 937

SENATE BILL 446

AN ACT TO AUTHORIZE THE TOWN COUNCIL OF THE TOWN OF TARBORO TO CHARGE OFF UNSECURED PERSONAL PROPERTY, POLL AND DOG TAXES WHICH ARE TEN OR MORE YEARS DELINQUENT.

The General Assembly of North Carolina do enact:

Section 1. The Town Council of the Town of Tarboro is hereby authorized to charge off and relieve the tax collector of all uncollected personal property, poll and dog taxes which are not liens against real estate and which are ten or more years delinquent upon the adoption of a resolution setting forth the apparent uncollectibility of the taxes included in the resolution, the names of the taxpayers, the years for which the taxes were levied, and the face amounts of such taxes. Upon the adoption of such resolution, the tax receipts and stubs set out in such resolution shall be turned over to the town accountant, who shall keep same in his possession for a period of not less than five years when they may be destroyed upon the order of the town council. While such tax receipts and stubs are in the hands of the town accountant, an annual audit of such tax receipts and stubs will not be required. In the event such taxes or any part of same shall become collectible, they shall be recharged to the tax collector upon the order of the town council, and the tax collector shall proceed to collect the taxes so recharged to him in the same manner as if said taxes had not been taken out of his hands. Each year at the time of the tax lien sale uncollected personal property, poll and dog taxes which are not liens upon real estate and which are then ten or more years delinquent may be charged off and subsequently recharged to the tax collector in the manner set out above.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect from and after ratification.

In the General Assembly read three times and ratified, this the 12th day of June, 1959.