NORTH CAROLINA GENERAL ASSEMBLY
1959 SESSION

CHAPTER 38
HOUSE BILL 32

AN ACT TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS OF WILKES COUNTY TO LEVY A SPECIAL TAX FOR THE PURPOSE OF DEFRAYING THE COST OF REVALUATION AND REASSESSMENT OF REAL PROPERTY IN SAID COUNTY.

The General Assembly of North Carolina do enact:

Section 1. The Board of County Commissioners of Wilkes County is authorized to levy, beginning with the fiscal year 1959‑60 and extending through the fiscal year 1960‑1961, a special tax not in excess of ten cents (10¢) on each one hundred dollar ($100.00) valuation of taxable property in said county. The proceeds derived from said tax shall be placed in a special fund and accumulate for the purpose of defraying the cost and expense of said revaluation and reassessment of real property, and the board is authorized and empowered, at any time, to appropriate said funds and expend the same for the purpose of effectuating the purposes of this Act.
Sec. 2. The special tax levy authorized by this Act shall be in addition to any other taxes authorized by any other special or general Act, and in addition to the constitutional limit of taxes levied for general county purposes.
Sec. 3. All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.
Sec. 4. This Act shall be in full force and effect from and after its ratification.
In the General Assembly read three times and ratified, this the 6th day of March, 1959.