NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 921

HOUSE BILL 1191

AN ACT AUTHORIZING LOCAL TAXING UNITS TO ADOPT DISCOUNT SCHEDULES FOR THE PREPAYMENT OF TAXES.

The General Assembly of North Carolina do enact:

Section 1.  The present text of Section 105-345 of the General Statutes of North Carolina is hereby designated subsection (a), and a new subsection (b) is added thereto as follows:

"(b)      Notwithstanding subsection (a) hereof or any other provision of law, the governing board of any county, city, town, special district, or other political subdivision of the State levying taxes under this subchapter shall have authority by resolution duly adopted to establish such a schedule of discounts for prepayment of taxes as they deem appropriate. Any such resolution or ordinance shall be adopted not later than the first day of May next preceding the due date of the tax levy to which it is to first apply, and shall be submitted to the State Board of Assessment for its approval. The State Board of Assessment shall have authority to disapprove any discount schedule in whole or in part if, in the opinion of the Board, the discounts are excessive or unreasonable. Upon approval of the discount schedule by the Board, the governing board of the taxing unit shall cause it to be published at least once in some newspaper having a general circulation in the taxing unit."

Sec. 2.  Section 105-378 of the General Statutes of North Carolina is amended by adding the following sentence to the end thereof: "No taxing unit shall be required to accept any tender of prepayment of taxes until the annual budget estimate has been filed as required by law."

Sec. 3.  This Act shall take precedence over all local or special acts heretofore enacted which fix a schedule of discounts for prepayment of taxes in any county, city or town, or other taxing unit, but such local or special acts shall continue in full force and effect unless and until superseded by action taken under G.S. Sec. 105-345(b).

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  All laws and clauses of laws in conflict with this Act are repealed.

Sec. 5.  This Act shall take effect upon its ratification.

In the General Assembly read three times and ratified, this the 19th day of June, 1969.