NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

 

 

CHAPTER 167

HOUSE BILL 184

 

 

AN ACT REWRITING SECTION 1 OF CHAPTER 574, SESSION LAWS OF 1957, WHICH AMENDS G. S. 105-345 RELATING TO PENALTIES AND DEDUCTIONS FOR NON PAYMENT OF TAXES, SO fAR AS THE SAME APPLY TO WASHINGTON COUNTY.

 

The General Assembly of North Carolina do enact:

 

Section 1. That Section 1 of Chapter 574, Session Laws of 1957, be and the same is hereby rewritten to read as follows:

"Section 1. G. S. 105-345 is hereby amended by adding at the end thereof the following:

'Subsections (1), (2), and (6) of this Section shall not apply to taxes levied by Washington County, and should any taxpayer of said county make payment of his taxes prior to October 1 following the levy thereof, he shall be entitled to the following deductions: If paid on or before August 31, a deduction of two per cent (2%); if paid during the month of September, a deduction of one per cent (1%). Taxes levied by Washington County shall be payable at par during the months of October, November, December, and January. After February 1 the State schedule of interest and penalties shall be added.' "

Sec. 2. All laws and clauses of laws in conflict with the provisions of this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect on and after its ratification.

In the General Assembly read three times and ratified, this the 27th day of March, 1959.