NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 877

HOUSE BILL 1205

 

 

AN ACT TO BAR THE COLLECTION OF CERTAIN DELINQUENT TAXES LEVIED BY THE COUNTY OF EDGECOMBE AND THE TOWN OF TARBORO.

 

The General Assembly of North Carolina do enact:

 

Section 1. All tax liens held by the County of Edgecombe and the Town of Tarboro and all poll and dog taxes levied by said county and town and special school taxes levied for Number One Township of Edgecombe County for the year 1948 and years prior thereto, whether evidenced by the original tax certificates or tax receipts or tax sales certificates, and upon which no foreclosure proceedings have been instituted, are hereby declared to be barred and uncollectible and abated as of the effective date of this Act; provided, that any tax foreclosure proceedings now pending or any tax foreclosure actions which may be instituted prior to January 1, 1964, for the foreclosure or the collection of taxes levied by the County of Edgecombe or the Town of Tarboro or special school taxes levied for Number One Township of Edgecombe County may be prosecuted to their conclusions. As to the taxes and tax collections barred by this Act, the respective tax collectors shall be relieved of any further responsibility.

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 All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall become effective as of January 1, 1964.

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 12th day of June, 1963.