NORTH CAROLINA GENERAL ASSEMBLY

1963 SESSION

 

 

CHAPTER 143

HOUSE BILL 220

 

 

AN ACT TO PROVIDE THAT PENALTIES FOR LATE PAYMENT OF TAXES SHALL NOT APPLY TO CITIZENS OF WAKE COUNTY AND THE CITY OF RALEIGH UNTIL TWO WEEKS AFTER NOTICES HAVE BEEN MAILED.

 

The General Assembly of North Carolina do enact:

 

Section 1. Chapter 1088, Session Laws of 1947, is amended by adding, at the end of Section 1 thereof, a new paragraph to read as follows:

"The provisions of this Act, relating to penalties or interest for the payment of taxes after the first of January, shall not apply until fourteen (14) days following the date upon which tax notices were mailed to the taxpayer concerned. Nothing herein shall affect provisions of law regarding penalties for late listing of taxes."

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 All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect from and after January 1, 1963.

In the General Assembly read three times and ratified, this the 2nd day of April, 1963.