NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 971
HOUSE BILL 1291

AN ACT TO PROVIDE FOR THE LEVY, PURSUANT TO AN ELECTION, OF A SPECIAL TAX FOR OPERATING AND MAINTAINING PUBLIC COUNTY AUDITORIUMS IN CUMBERLAND COUNTY.

The General Assembly of North Carolina do enact:

Section 1. Notwithstanding any limitation provided by any general, public‑local or private law, the board of commissioners of Cumberland County is hereby authorized and empowered to submit to the qualified voters of said county the question of the levy of a special annual tax on each one hundred dollars ($100.00) of assessed valuation of the taxable property therein for the special purpose of operating and maintaining public county auditoriums, and the special approval of the General Assembly is hereby given for the levying of such special tax. The rate or amount of such tax for which a levy may be made hereunder shall be determined by the board of commissioners of said county, but shall not exceed two cents (2¢) per one hundred dollars ($100.00) valuation of all property taxable by said county for a maximum period of three years.
Sec. 2. Such question may be submitted to the voters of the county at any elections, whether general or special, or at special elections called for such purpose, and such elections shall be held and conducted in the same manner as such general or special election or in the same manner as elections are held to determine the question of the issuance of bonds. The form of the ballot shall be determined by the board of commissioners and voting machines may be used.
Sec. 3. The board of commissioners shall prepare a statement showing the number of votes cast for and against the levy of such tax and declaring the result of the election, which statement shall be signed by a majority of the members of the board of commissioners and delivered to the clerk who shall record it in the minutes of the board and file the original in his office and publish it once in a newspaper of general circulation in the county.
No right of action or defense founded upon the invalidity of the election shall be asserted, nor shall the validity of the election be open to question in any court upon any ground whatever except in an action or proceeding commenced within 30 days after the publication of such statement.
Sec. 4. If a majority of the qualified voters of the county voting on such question in such election shall vote in favor of the levy of such tax, the board of commissioners of the county is hereby authorized and empowered to levy and collect the special tax so approved for a maximum period of three years, such tax to be in addition to all taxes authorized by any other special or general act, and such special tax within the limit approved by the voters shall be levied and collected as other general taxes are levied and collected on all the taxable property in said county. The funds so derived from the levy of such tax shall be expended exclusively for the purpose for which it is voted.
Sec. 5. This Act shall be applicable only to Cumberland County.
Sec. 6. All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.
Sec. 7. 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 27th day of June, 1967.