NORTH CAROLINA GENERAL ASSEMBLY

1965 SESSION

 

 

CHAPTER 424

HOUSE BILL 513

 

 

AN ACT RELATING TO TAX LISTING IN POLK COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1. Notwithstanding the provisions of any other local Act applicable to Polk County or of Subchapter II of Chapter 105 of the General Statutes, the Board of Commissioners of Polk County may, in its discretion, provide that all ad valorem taxes, dog taxes and polls shall be listed for taxation at the Courthouse or other central location in Columbus, Polk County. The listing and assessing shall be carried on under the supervision of the Tax Supervisor, who, with the approval of the Board of County Commissioners, shall appoint such list takers and assessors and clerical assistants as may be deemed necessary, tax listers shall work in a body. The list takers and assessors and clerical assistants shall receive such compensation as may be fixed by the Board of County Commissioners. Before entering upon his duties, each list taker and assessor shall take the following oath, which shall be filed with the Clerk to the Board of Commissioners after having been subscribed and sworn to before some officer qualified to administer oaths:

"I, ______________________________________, List Taker and Assessor for Polk County, North Carolina, do solemnly swear (or affirm) that I will discharge the duties of my office according to the laws in force that govern said office; so help me, God.

                                        ______________________________________ "

                                                                         (Signature)

In the event the Board of County Commissioners shall, in its discretion, apply the provisions of this Act, notice of the time and place for listing shall be posted at the Courthouse door in Polk County and in a conspicuous public place in each township of the County at least thirty (30) days before the beginning of the tax listing period, and the Board of County Commissioners shall cause such other publicity to be given as it shall deem sufficient.

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 All laws and clauses of laws in conflict with this Act are hereby repealed.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

In the General Assembly read three times and ratified, this the 5th day of May, 1965.