GENERAL ASSEMBLY OF NORTH CAROLINA
1991 SESSION
CHAPTER 77
The General Assembly of North Carolina enacts:
Section 1. G.S. 105-296(h) reads as rewritten:
"(h) Only after the
abstract has been carefully reviewed can the assessor require any person
operating a business enterprise in the county to submit a detailed inventory,
statement of assets and liabilities, or other similar information pertinent to
the discovery or appraisal of property taxable in the county. Inventories,
statements of assets and liabilities, or other information secured by the
assessor under the terms of this subsection, but not expressly required by this
Subchapter to be shown on the abstract itself, shall not be open to public
inspection but shall be made available, upon request, to representatives of the
Department of Revenue. Revenue or of the Employment Security
Commission. Any assessor or other official or employee disclosing
information so obtained, except as such disclosure may be necessary in
listing or appraising property in the performance of official duties, or in the
administrative or judicial proceedings relating to listing, appraising, or
other official duties, shall be guilty of a misdemeanor and punishable by fine
of a fine not exceeding fifty dollars ($50.00)."
Sec. 2. This act is effective upon ratification.
In the General Assembly read three times and ratified this the 8th day of May, 1991.
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James C. Gardner
President of the Senate
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Daniel Blue, Jr.
Speaker of the House of Representatives