NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 975

HOUSE BILL 1274

 

 

AN ACT TO PROVIDE FOR A COLLECTION FEE WITH RESPECT TO CERTAIN DELINQUENT TAXES IN TYRRELL COUNTY AND THE TOWN OF COLUMBIA.

 

The General Assembly of North Carolina do enact:

 

Section 1. In addition to all other tax penalties, interests, and costs, the Board of County Commissioners of Tyrrell County and the Board of Aldermen of the Town of Columbia shall impose a collection fee of ten per cent (10%) of the principal amount of any delinquent tax collected between the time, subsequent to the date on which the tax collector makes report of the tax lien sale in accordance with the provisions of G. S. 105-390 (a) (1), when the tax shall be placed in the hands of an attorney for collection and the time when the complaint is filed in an action to foreclose the tax lien. The collection fee may be used to defray the costs of collection arising out of the necessity for placing such tax in the hands of an attorney for collection.

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 All laws and clauses of laws in conflict with this Act are hereby repealed.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, and shall apply to all existing delinquent taxes as well as those becoming delinquent subsequent to the passage of this Act.

In the General Assembly read three times and ratified, this the 18th day of June, 1963.