NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 734

HOUSE BILL 1252

 

AN ACT TO AMEND SECTIONS 105-306(26), 105-308, 105-309, AND 105-310 OF THE GENERAL STATUTES OF NORTH CAROLINA IN ORDER TO AUTHORIZE THE BOARD OF COUNTY COMMISSIONERS OF MITCHELL COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN THAT COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1.  The Board of County Commissioners of Mitchell County is hereby authorized and empowered to prescribe regulations as to the type and form of oath, affirmation or declaration, and the manner of administering the same to persons, firms and corporations listing property for taxation in Mitchell County, and to prescribe regulations relating to the listing of property for taxation by agents, and tax lists submitted by mail.

Sec. 2. Where property and poll have been listed by the taxpayer or his agent by mail, the affixing of the signature to the oath or affirmation contained on the property listing statement shall constitute and shall be equivalent to taking the oath or affirmation prescribed in G.S. 105-308 or G.S. 105-310, and the taxpayer so signing shall, in case of a false or fraudulent statement, be subject to the same penalties as if he had taken the oath prescribed by G.S. 105-308 and G.S. 105-310.

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 Mitchell County except insofar as they are inconsistent with regulations prescribed by the Mitchell County Board of County Commissioners 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.

Sec. 4.  This act shall apply only to Mitchell Cou nty.

Sec. 5.  This act shall be in full effect upon ratification.

In the General Assembly read three times and ratified, this the 2nd day of July, 1971.