NORTH CAROLINA GENERAL ASSEMBLY
1959 SESSION

CHAPTER 1059
HOUSE BILL 670

AN ACT TO AMEND G. S. 105‑405, RELATING TO THE RELEASE OR REMISSION OF TAXES BY LOCAL TAXING AUTHORITIES.

The General Assembly of North Carolina do enact:

Section 1. G. S. 105‑405, Replacement Volume 2C, is amended by adding at the end thereof the following:
"In Dare County the Board of County Commissioners is authorized to release or remit taxes under the conditions set out above, and in addition thereto, may release taxes where property has been totally or partially destroyed or damaged by fire."
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 All laws and clauses of laws in conflict with this Act are hereby repealed.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 its ratification.
In the General Assembly read three times and ratified, this the 17th day of June, 1959.