NORTH CAROLINA GENERAL ASSEMBLY

1967 SESSION

 

 

CHAPTER 541

HOUSE BILL 770

 

 

AN ACT TO AMEND G. S. 105-345 RELATING TO THE DISCOUNT FOR PREPAYMENT OF TAXES, AS APPLIED TO CATAWBA COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1. Chapter 434 of the Session Laws of 1953 is hereby amended by rewriting the said Session Law to read as follows:

"Provided, the maximum discount allowable for prepayment of ad valorem taxes in Catawba County shall be one per cent (1%) to be allowed if paid within 15 days from the date the tax notice is mailed to the taxpayer or at any time prior thereto. For the purpose of determining the date when the tax notice is mailed to the taxpayer, the date which said notice is postmarked shall be the determining date. Taxes shall be collected at net after this 15-day period. Penalties shall accrue as under the present statute (G. S. 105-345)."

Sec. 2. This Act shall apply only to Catawba County.

Sec. 3. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 4. This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 19th day of May, 1967.