NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 196

HOUSE BILL 333

AN ACT TO AMEND G.S. 105-345, FIXING DISCOUNTS FOR PREPAYMENT OF TAXES IN JOHNSTON COUNTY.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-345 is hereby amended by striking subsections (1) and (6) as the same apply to Johnston County and inserting in lieu thereof the following provisions:

"(1)      On payments made during the month of October, the tax shall be paid at par or face value."

(6)       Should any taxpayer desire to make a prepayment of his taxes between August first and October first of any year, he may do so by making payment to the county or city accountant, city clerk, auditor or treasurer, as the governing body may determine, and shall be entitled to the following discounts: If paid during the month of August, or before a deduction of two percent (2%); if paid during the month of September a deduction of one percent (1%)."

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 All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall become effective July 1, 1970.

In the General Assembly read three times and ratified, this the 7th day of April, 1969.