NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 275

HOUSE BILL 383

 

 

AN ACT ADOPTING OFFICIAL RECORDS OF UNCOLLECTED REAL ESTATE TAXES FOR THE YEARS 1944 THROUGH 1950 AND REAL ESTATE AND PERSONAL PROPERTY TAXES FOR THE YEARS 1951 THROUGH 1961 FOR THE COUNTY OF BUNCOMBE AND THE CITY OF ASHEVILLE.

 

The General Assembly of North Carolina do enact:

 

Section 1. In order to clarify and make more definite the tax records for the County of Buncombe and the City of Asheville, that certain cumulative record of uncollected real estate taxes for the years 1944 through 1950 designated as "Condensed Tax Scroll for the Years 1944 through 1950" and that certain cumulative record of uncollected real estate and personal property taxes for the years 1951 through 1961 designated as "Condensed Tax Scroll for the Years 1951 through 1961" shall, upon adoption by resolution of the Board of Tax Supervision for Buncombe County, be declared the official scroll books or records of unpaid real estate taxes due the County of Buncombe and the City of Asheville for the years 1944 through 1950 and unpaid real estate and personal property taxes for the years 1951 through 1961 and be substituted in all respects for the old scroll books for said years.

Sec. 2. All real estate taxes due the City of Asheville, the County of Buncombe or the Board of Tax Supervision for Buncombe County for the years 1944 through 1950 and all real estate and personal property taxes for the years 1951 through 1961 which do not appear as unpaid or assigned on said Condensed Tax Scrolls shall, upon the adoption of said scrolls by resolution of the Board of Tax Supervision, be conclusively presumed to have been paid, and the Tax Collector of the Board of Tax Supervision for Buncombe County shall not be responsible for the omission from such Condensed Tax Scrolls of any unpaid real estate taxes for the years 1944 through 1950 and any unpaid real estate and personal property taxes for the years 1951 through 1961.

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 All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.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

In the General Assembly read three times and ratified, this the 16th day of April, 1965.