NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 132

SENATE BILL 185

 

 

AN ACT LIMITING THE COLLECTION OF TAXES OUTSIDE THE TAXING UNIT AFTER TEN YEARS FROM THE DUE DATE.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-386, as the same appears in Volume 2C of the General Statutes, is hereby amended by adding a new sentence after the first sentence of said Section, which new sentence shall read as follows:

"No tax collector shall certify an unpaid tax bill to another unit after ten (10) years from the due date."

Sec. 2.  This Act shall not affect pending litigation.

Sec. 3.  All laws and clauses of laws in conflict with this Act are hereby repealed.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 2nd day of April, 1963.