NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

CHAPTER 916

HOUSE BILL 909

AN ACT TO AID IN THE COLLECTION OF DELINQUENT TAXES IN HENDERSON COUNTY AND TO AUTHORIZE THE BOARD OF COMMISSIONERS OF HENDERSON COUNTY TO SELL AT PRIVATE SALE PROPERTY ACQUIRED BY TAX FORECLOSURES.

The General Assembly of North Carolina do enact:

Section 1. When it shall appear to the satisfaction of the Board of Commissioners of Henderson County that any real or personal property has been listed for taxes at an excessive valuation and/or there are outstanding delinquent taxes for the year 1948 and prior years, the Board is hereby authorized and empowered to make such reduction or settlement with the taxpayer or other interested parties for taxes due Henderson County on said property for the year 1948 and prior years as in their judgment is fair and just and will best subserve the interests of the county. All such taxes shall be payable in cash only and no reduction shall be made unless the taxpayer or other interested party at the time of such reduction pays to the county tax collector the amount fixed by the commissioners as fair and just. When said money is paid the tax collector shall issue to the taxpayer or other interested parties a receipt which shall be in full settlement of all taxes due with respect to the particular property involved for the year 1948 and prior years. The provisions of this Section shall expire and become inoperative at the expiration of two years from the date of the ratification of this Act, except that action upon offers of settlement then pending may be completed within 30 days.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. 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 11th day of June, 1959.