NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 784

SENATE BILL 286

 

 

AN ACT TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS TO DETERMINE THE DIVISIONS FOR KEEPING TAX RECORDS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  Subsections (b) and (c) of G.S. 105-323 are hereby redesignated as subsections (c) and (d), respectively, and a new subsection (b) is hereby inserted following subsection (a), to read as follows:

"(b)      In lieu of dividing the tax records by township and by the four parts as set forth in subsection (a) above, the tax supervisor, with the approval of the board of county commissioners, may direct the list takers, or other persons designated to make out the tax records, to make out the tax scroll and tax book in such other order as may more conveniently contribute to the development of tax information."

Sec. 2.  G.S. 105-335 is hereby amended by inserting a comma after the word "county" and immediately preceding the word "by" in line five thereof, and by striking the words "by townships," at the end of line five.

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4.  This Act shall become effective upon its ratification.

In the General Assembly read three times and ratified, this the 11th day of June, 1963.