NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

CHAPTER 455

HOUSE BILL 631

AN ACT TO BAR THE COLLECTION OF CERTAIN DELINQUENT TAXES LEVIED BY THE COUNTY OF PENDER.

The General Assembly of North Carolina do enact:

Section 1. All tax liens held by the County of Pender and all poll and dog taxes levied by said county and any other special taxes of any other nature or kind for the year 1945 and all years prior thereto, whether evidenced by the original tax certificates or tax receipts or tax sales certificates, and upon which no foreclosure proceedings have been instituted, are hereby declared to be barred and uncollectable and abated as of the effective date of this Act; provided that any tax foreclosure proceedings now pending or any tax foreclosure actions which may be instituted prior to July 1, 1965, for the foreclosure or the collection of taxes levied by the County of Pender may be prosecuted to their conclusions. As to the taxes and tax collections barred by this Act, the tax collector shall be relieved of any further responsibility.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall become effective as of July 1, 1965.

In the General Assembly read three times and ratified, this the 7th day of May, 1965.