NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 904
HOUSE BILL 1320

AN ACT TO AMEND SECTIONS 105‑306(26), 105‑308, 105‑309 AND 105‑310 OF THE GENERAL STATUTES OF NORTH CAROLINA IN ORDER TO AUTHORIZE THE BOARD OF COMMISSIONERS OF CARTERET COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN CARTERET COUNTY.

The General Assembly of North Carolina do enact:

Section 1. The Board of Commissioners for the County of Carteret is hereby authorized and empowered to prescribe regulations of the type and form of oath, or declaration, and the manner of administering the same to persons, firms and corporations listing property for taxation in Carteret County, and to prescribe regulations relating to the listing of property for taxation by agents, and tax lists submitted by mail.
Sec. 2. The provisions of G. S. 105‑306(26), G. S. 105‑308, G. S. 105‑309 and G. S. 105‑310 shall be applicable to Carteret County except insofar as they are inconsistent with regulations of the Board of County Commissioners of Carteret County relating to the oath of the taxpayer, listing of taxes by agents, and listing of taxes by mail, adopted pursuant to the authority contained in Section 1 of this Act.
Sec. 3. The provisions of G. S. 105‑307 making it a misdemeanor for one to fail to list properly his property for ad valorem tax purposes shall be applicable to Carteret County. If the Board of County Commissioners of Carteret County has adopted regulations relating to any matter covered by this Act, the listing in Carteret must be in accordance with the General Statutes as amended by such regulations, and the provisions of G. S. 105‑307 shall apply to such regulations as well as to the provisions of the General Statutes not inconsistent with the said regulations of the Board of County Commissioners.
Sec. 4. This Act shall apply only to Carteret County.
Sec. 5. All laws and clauses of laws inconsistent herewith are hereby repealed.
Sec. 6. This Act shall be in full force and effect from and after ratification.
In the General Assembly read three times and ratified, this the 22nd day of June, 1967.