NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 423

HOUSE BILL 512

 

 

AN ACT RELATING TO THE REVALUATION OF PROPERTY FOR AD VALOREM TAX PURPOSES IN POLK COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1. Notwithstanding the provisions of any local act applicable to Polk County or of the provisions of subchapter II of Chapter 105 of the General Statutes, the Board of County Commissioners of Polk County may, in its discretion, establish a County Board of Tax Assessment for any revaluation year, for the revaluation and assessment of all taxable real property in Polk County subject to local assessment. Such Board of Tax Assessment shall be composed of seven (7) qualified members to be appointed by the board of county commissioners as follows: one (1) member shall be appointed from each of the following townships: Columbus, Saluda, Cooper's Gap, Green Creek, and White Oak; and two (2) members shall be appointed from Tryon Township. The compensation of the members and of such clerical and expert assistants as may be deemed necessary shall be fixed by the board of county commissioners. The revaluation and reassessment shall be carried out in accordance with the provisions of subchapter II of Chapter 105 of the General Statutes and of such other laws as may be applicable. The chairman of the Board of Tax Assessment shall be designated by the board of county commisioners. Before entering upon their duties, each member of the Board of Tax Assessment shall take the following oath, which shall be filed with the clerk to the board of county commissioners after having been subscribed and sworn to before some officer qualified to administer oaths:

"I, ____________________________________, a member of the Board of Tax Assessment of the County of Polk, North Carolina, do hereby solemnly swear (or affirm) that I will well and truly discharge the duties of my office in accordance with the laws governing the valuation and assessment of property for ad valorem taxation; so help me, God.

                                     ____________ (signature)____________ "

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 All laws and clauses of laws in conflict with this Act are hereby repealed.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

In the General Assembly read three times and ratified, this the 5th day of May, 1965.