GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

SESSION LAW 2011-18

HOUSE BILL 92

AN ACT to repeal the land transfer tax.

The General Assembly of North Carolina enacts:

SECTION 1.  Article 60 of Chapter 105 of the General Statutes is repealed.

SECTION 2.  This act is effective when it becomes law.

In the General Assembly read three times and ratified this the 22^nd day of March, 2011.

                                                                    s/  Walter H. Dalton

                                                                         President of the Senate

                                                                    s/  Thom Tillis

                                                                         Speaker of the House of Representatives

                                                                    s/  Beverly E. Perdue

                                                                         Governor

Approved 4:45 p.m. this 31^st day of March, 2011