NORTH CAROLINA GENERAL ASSEMBLY
1979 SESSION
CHAPTER 458
SENATE BILL 500
AN ACT TO PERMIT THE CITY OF ROANOKE RAPIDS AND THE TOWN OF ELIZABETHTOWN TO LEVY A TAX OF UP TO THREE DOLLARS ($3.00) PER YEAR UPON RESIDENT MOTOR VEHICLES.
Whereas, a one dollar ($1.00) tax per year upon resident motor vehicles is not cost effective to collect; and
Whereas, the Mayor of the City of Roanoke Rapids and the Town Board of the Town of Elizabethtown have requested that an upward adjustment of the motor vehicle tax be made; Now, therefore,
The General Assembly of North Carolina enacts:
Section 1. G.S. 20-97(a)is hereby amended by inserting the phrase "the City of Roanoke Rapids and the Town of Elizabethtown may levy not more than three dollars ($3.00) per year upon any such vehicle resident therein," between the words "therein," and "and" on line 10 of that subsection.
Sec. 2. This act shall become effective January 1, 1980.
In the General Assembly read three times and ratified, this the 24th day of April, 1979.