NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 944

SENATE BILL 603

 

 

AN ACT TO AMEND G.S. 105-295, RELATING TO THE APPRAISAL OF REAL PROPERTY, LAND AND BUILDINGS FOR AD VALOREM TAX PURPOSES, IN ORDER TO MAKE THE UNIFORM SCHEDULES OF THE VALUES OF SUCH PROPERTY AS PREPARED BY THE COUNTY TAX SUPERVISOR SUBJECT TO THE REVIEW AND APPROVAL OF THE BOARD OF COUNTY COMMISSIONERS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-295 is hereby amended by striking out the period (.) after the word "county" in line 9 thereof, and by substituting in lieu thereof a comma (,), and by adding the following language: "which standard uniform schedules shall be subject to the review and approval of the board of county commissioners".

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  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall be effective on January 1, 1968, and shall apply to all valuations and revaluations taking place on and after such date.

In the General Assembly read three times and ratified, this the 27th day of June, 1967.