NORTH CAROLINA GENERAL ASSEMBLY

1961 SESSION

 

 

CHAPTER 32

SENATE BILL 14

 

 

AN ACT TO AMEND G.S. 139‑40 SO AS TO CLARIFY THE AUTHORITY OF A BOARD OF COUNTY COMMISSIONERS TO FIX THE MAXIMUM AMOUNT OF A WATERSHED IMPROVEMENT TAX.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Subsection (b) of G.S. 139‑40 is hereby amended by deleting the first sentence thereof and inserting in lieu thereof the following:

"The form of the question shall be substantially the words 'For Watershed Improvement Tax of Not More Than _____________ Cents per one hundred dollar ($100) Valuation', and 'Against Watershed Improvement Tax of Not More Than ___________ Cents per one hundred dollar ($100) Valuation', which alternates shall appear separated from each other on one ballot containing opposite, and to the left of each alternate, squares of appropriate size in one of which squares the voter may make a mark 'X' to designate the voter's choice for or against such tax. The board of county commissioners shall designate the amount of the maximum annual rate of such tax to be levied, which amount may be less than but may not exceed twenty‑five cents (25˘) on the one hundred dollar ($100) valuation of property in the county, and said amount shall be stated on the ballot in the question to be voted upon."

Sec. 2.  Subsection (d) of G.S. 139‑40 is hereby amended by deleting the first sentence thereof and inserting in lieu thereof the following:

"If a majority of those voting in such election favor the levying of such a tax, the board of commissioners of such county is authorized to levy a special tax at a rate not to exceed twenty‑five cents (25˘) on each one hundred dollars ($100) of assessed value of real and personal property taxable in said county, nor to exceed the maximum rate of tax approved by the voters in such election, and the General Assembly does hereby give its special approval for the levy of such special tax."

Sec. 3.  All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.

Sec. 4.  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, 1961.