NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 223

HOUSE BILL 378

 

 

AN ACT TO AMEND CHAPTER 351 OF THE 1951 SESSION LAWS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN FORSYTH COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1. Section 3 of Chapter 351 of the 1951 Session Laws is hereby amended by rewriting the same to read as follows:

"Sec. 3. The provisions of G. S. 105-306(26), G. S. 105-308, G. S. 105-309, and G. S. 105-310 shall be applicable to Forsyth County except insofar as they are inconsistent with regulations of the Board of County Commissioners of Forsyth County relating to the oath of the taxpayer, listing of taxes by agents, and listing of taxes by mail, adopted pursuant to the authority contained in Section 1 of this Act.

"The provisions of G. S. 105-307 making it a misdemeanor for one to fail to list properly his property for ad valorem tax purposes shall be applicable to Forsyth County. If the Board of County Commissioners of Forsyth County has adopted regulations relating to any matter covered by this Act, the listing in Forsyth County must be in accordance with the General Statutes as amended by such regulations, and the provisions of G. S. 105-307 shall apply to such regulations as well as to the provisions of the General Statutes not inconsistent with the said regulations of the Board of County Commissioners."

Sec. 2. This Act shall apply only to Forsyth County.

Sec. 3. All laws and clauses of laws inconsistent herewith are hereby repealed.

Sec. 4. This Act shall be in full force and effect from and after ratification.

In the General Assembly read three times and ratified, this the 9th day of April, 1965.