NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

CHAPTER 423

HOUSE BILL 723

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 COMMISSIONERS OF ROWAN COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN ROWAN COUNTY.

The General Assembly of North Carolina do enact:

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

Sec. 2. The provisions of GS 105-306 (26), GS 105-308, GS 105-309 and GS 105-310 shall be applicable to Rowan County except insofar as they are inconsistent with regulations of the 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. 3. This Act shall apply only to Rowan County.

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 All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 5. 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 12th day of May, 1967.