NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 757
SENATE BILL 314

AN ACT TO AMEND G. S. 105‑345 RELATIVE TO DISCOUNTS FOR EARLY PAYMENT OF TAXES IN IREDELL COUNTY AND THE CITY OF STATESVILLE.

The General Assembly of North Carolina do enact:

Section 1. G. S. 105‑345(6) is hereby amended by rewriting the same to read as follows:
"(6)	Should any taxpayer desire to make a prepayment of his taxes, he may do so between August first and October first of any year, by making payment to the county or city accountant, city clerk, auditor or treasurer, as the governing body may determine, and shall be entitled to the following discounts: If paid between August first and on or before September first, a deduction of two per cent (2%); if paid during the month of September, a deduction of one per cent (1%)."
Sec. 2. This Act shall apply only to Iredell County and the City of Statesville.
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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 13th day of June, 1967.