Bill Text: NC S97 | 2013-2014 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Property Tax/Deannexation

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2013-04-03 - Ch. SL 2013-19 [S97 Detail]

Download: North_Carolina-2013-S97-Amended.html

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GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2013

S                                                                                                                                                     1

SENATE BILL 97

 

 

Short Title:        Property Tax/Deannexation.		(Public)
Sponsors:	Senator Goolsby (Primary Sponsor).
Referred to:	Finance.

February 19, 2013

A BILL TO BE ENTITLED

AN ACT to require release or refund of PROPERTY taxes in any area that was part of a MUNICIPALITY for six months or less and then deannexed.

The General Assembly of North Carolina enacts:

SECTION 1.  Article 12 of Chapter 105 of the General Statutes is amended by adding a new section to read:

"§ 105‑282.2.  Property in a municipality six months or less prior to deannexation.

The governing body of a municipality shall release or refund any tax levied under this Subchapter, without application from the taxpayer being required, on property that was within the corporate limits of the municipality for six months or less prior to deannexation from the municipality, and for which no notice of the tax has yet been sent to the taxpayer. The release or refund shall be made in accordance with the provisions of Article 27 of this Chapter."

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