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Session Laws - 1995 CHAPTER 330
provided the parent has been prnpnrli, r™„>* ,„;n, n ~tirr nf th r hl *****& G.S. 7A-564, provided the parent has been properly served with
notice pursuant to G.S. 7A-564. " *—?—
.
S*C
Vf*
1
J
Th'S a? becomes effective October 1, 1995, and applies to
petitions filed on or after that date.
of June
t
i99?
nCni1 Assembly read three dmes and ratified this the 26th day
S.B. 496 CHAPTER 329
^oA7rTTn°M ™L°^ L°CAL GOVERNMENTS COLLECTION TO FORGO OF AD VALOREM TAX BILLS WHEN THE ORIGINAL PRINCIPAL AMOUNT DUE IS UNDER FIVE DOLLARS
The General Assembly of North Carolina enacts:
read
SeCti°n '* °' S
'
105"321 is amended by adding a new subsection to
• "(0 Minimal Taxes. - Notwithstanding the provisions of G S 105-380
the governing body of a taxing unit that collects its own taxes may hv
resolution, direct its assessor and tax collector not to collect minimal taxel
SSri mC tax
,
records and recei Pts - Minimal taxes are the colnbm^ taxes and fees of tne axing unit and any other units for which it r.nllerK
taxes, due on a tax receipt prepared pursuant to G S ins-^n »r ~ n n t1T T^T^f P" rSUant t0 G" S - immE i" a total original principal amount that does not exceed an amount, up to live dollars ($5.0ffl gel hy
the governing body. The amount set by the governin g body JE5Uld be" thi esunaated cost to the tax.ng unit of billing the "taxpaye/tor the dj^gjjg on a tax receipt or tax notice. U pon adoption of a resolution pursuant to
this subsection tne tax collector shall not bill the taxpayer for or 5th5 S
??' m'"'mal taXCS b"{ Sha" ^3 reCOrd 0t a" mi "' mal tax^S^p number and amount and shall make a report of the amount of these taxes to ~ «°vern
i
ing boqV * t"e time of the settlement. These minimal taxes shall
"°J. a '?-" a"
e
..
ta
lPTr? rCal Pr0Pertv and sha" not be collertihte under Article 26 of this Subchapter. A resolution adopted pursuant to this
subsection must be adopted on g before June 15 preceding the ^& year to which it applies and remains in effect until amended or replaTeThv
resolution ot the taxing unit.
" ^ "
r.*J?
C
'
2
\
Ch
,
aPter
J
24 °f the 1995 Session Laws ^ repealed. A resolution adopted under G.S. 105-330.5(bl), as enacted by Chapter 24 of the 1995 Session Laws, prior to the effective date of this act will be considered a resolution adopted under G.S. 105-321(0 as enacted by this
Sec. 3. This act is effective for taxes imposed for taxable vears beginning on or after July 1, 1995. Notwithstanding G.S 105-321(0 as S,,rS loo/
reS
,°
1Uti °n °n minimal P^W taxes ad0Pted on or before June 30, 1995. applies to the 1995-96 taxable year
of June
t,
t99
(
5
eneral Assemb'y read three times and ratified this the 26th day
785
Object Description
Description
| Title | Page 835 |
| Full Text | Session Laws - 1995 CHAPTER 330 provided the parent has been prnpnrli, r™„>* ,„;n, n ~tirr nf th r hl *****& G.S. 7A-564, provided the parent has been properly served with notice pursuant to G.S. 7A-564. " *—?— . S*C Vf* 1 J Th'S a? becomes effective October 1, 1995, and applies to petitions filed on or after that date. of June t i99? nCni1 Assembly read three dmes and ratified this the 26th day S.B. 496 CHAPTER 329 ^oA7rTTn°M ™L°^ L°CAL GOVERNMENTS COLLECTION TO FORGO OF AD VALOREM TAX BILLS WHEN THE ORIGINAL PRINCIPAL AMOUNT DUE IS UNDER FIVE DOLLARS The General Assembly of North Carolina enacts: read SeCti°n '* °' S ' 105"321 is amended by adding a new subsection to • "(0 Minimal Taxes. - Notwithstanding the provisions of G S 105-380 the governing body of a taxing unit that collects its own taxes may hv resolution, direct its assessor and tax collector not to collect minimal taxel SSri mC tax , records and recei Pts - Minimal taxes are the colnbm^ taxes and fees of tne axing unit and any other units for which it r.nllerK taxes, due on a tax receipt prepared pursuant to G S ins-^n »r ~ n n t1T T^T^f P" rSUant t0 G" S - immE i" a total original principal amount that does not exceed an amount, up to live dollars ($5.0ffl gel hy the governing body. The amount set by the governin g body JE5Uld be" thi esunaated cost to the tax.ng unit of billing the "taxpaye/tor the dj^gjjg on a tax receipt or tax notice. U pon adoption of a resolution pursuant to this subsection tne tax collector shall not bill the taxpayer for or 5th5 S ??' m'"'mal taXCS b"{ Sha" ^3 reCOrd 0t a" mi "' mal tax^S^p number and amount and shall make a report of the amount of these taxes to ~ «°vern i ing boqV * t"e time of the settlement. These minimal taxes shall "°J. a '?-" a" e .. ta lPTr? rCal Pr0Pertv and sha" not be collertihte under Article 26 of this Subchapter. A resolution adopted pursuant to this subsection must be adopted on g before June 15 preceding the ^& year to which it applies and remains in effect until amended or replaTeThv resolution ot the taxing unit. " ^ " r.*J? C ' 2 \ Ch , aPter J 24 °f the 1995 Session Laws ^ repealed. A resolution adopted under G.S. 105-330.5(bl), as enacted by Chapter 24 of the 1995 Session Laws, prior to the effective date of this act will be considered a resolution adopted under G.S. 105-321(0 as enacted by this Sec. 3. This act is effective for taxes imposed for taxable vears beginning on or after July 1, 1995. Notwithstanding G.S 105-321(0 as S,,rS loo/ reS ,° 1Uti °n °n minimal P^W taxes ad0Pted on or before June 30, 1995. applies to the 1995-96 taxable year of June t, t99 ( 5 eneral Assemb'y read three times and ratified this the 26th day 785 |
