NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

CHAPTER 671

HOUSE BILL 888

AN ACT RELATING TO THE LISTING OF BOATS FOR AD VALOREM TAX PURPOSES IN CARTERET COUNTY.

The General Assembly of North Carolina do enact:

Section 1. All persons, firms or corporations engaged in the business of renting space for the purpose of storing boats shall be required to assist the Tax Supervisor of Carteret County in preparing lists of boats for ad valorem tax purposes, and to furnish or submit to the tax supervisor, upon request, such information as he may desire concerning the number of boats located at boat yards or marinas and spaces leased or rented for such purpose, the name of the owner or owners of each boat, the address of such owner or owners, and a description of each boat (make, model, length) sufficient to enable the tax supervisor to identify it for tax purposes.

Sec. 2. Any person, firm or corporation, owning a boat yard or marina at which boats are stored, who fails to assist or cooperate with the tax supervisor in preparing or furnishing the required information, after written request by the tax supervisor, shall be guilty of a misdemeanor and upon a plea of guilty or conviction shall be fined not more than fifty dollars ($50.00) or imprisoned for not more than thirty (30) days.

Sec. 3. This Act shall apply only to Carteret County.

Sec. 4. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 5. This Act shall become effective upon its ratification.

In the General Assembly read three times and ratified, this the 29th day of May, 1959.