NORTH CAROLINA GENERAL ASSEMBLY
1967 SESSION

CHAPTER 418
HOUSE BILL 702

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 GASTON COUNTY TO PRESCRIBE REGULATIONS RELATING TO THE LISTING OF PROPERTY FOR TAXATION IN GASTON COUNTY.

The General Assembly of North Carolina do enact:

Section 1. The Board of Commissioners for the County of Gaston is hereby authorized and empowered to prescribe regulations as to 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 Gaston 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 Gaston County except insofar as they are inconsistent with regulations of the Board of County Commissioners of Gaston 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 Gaston County. If the Board of County Commissioners of Gaston County has adopted regulations relating to any matter covered by this Act, the listing in Gaston County 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 Gaston County.
Sec. 5. All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 6. 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 12th day of May, 1967.