NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 586

SENATE BILL 416

 

 

AN ACT TO AUTHORIZE THE BOARD OF COMMISSIONERS OF POLK COUNTY TO ADJUST OR CANCEL DELINQUENT TAX ACCOUNTS FOR THE PERIOD 1953 THROUGH 1957.

 

The General Assembly of North Carolina do enact:

 

Section 1. The Board of County Commissioners of Polk County is hereby authorized to adjust, compromise or cancel any delinquent ad valorem or poll tax account for the years 1953 through 1957, inclusive, in all instances where, in the judgment of the board of county commissioners, the full amount of such taxes, penalties, and interest, together with the cost of foreclosure, is uncollectible, and the total value of the property liable for any such delinquent tax account does not equal the total amount of such account, including taxes, penalties, interest and the cost of collecting or foreclosure: Provided, that no such delinquent tax account shall be cancelled in its entirety without any payment whatsoever being required thereon, except in cases where, in the judgment of the board of county commissioners, the total value of all property liable for such tax account does not equal the cost of collection or foreclosure.

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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 its ratification.

In the General Assembly read three times and ratified, this the 28th day of May, 1963.