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2 <br />• <br />GENERAL ASSEMBLY OF NORTH CAROLINA <br />1995 SESSION <br />RATIFIED BILL <br />CHAPTER 24 <br />SENATE BILL 167 <br />AN ACT TO ALLOW COUNTIES NOT TO BILL FOR PROPERTY TAXES ON <br />CERTAIN VEHICLES WHEN' THE AMOUNT DUE ON THE TAX BILL IS <br />LESS THAN THE COST OF PREPARING AND SENDING THE BILL. <br />The General Assembly of North Carolina enacts: <br />Section 1. G.S. 10~-330.5 is amended by adding a new subsection to <br />read: <br />"(bll Notwithstanding the provisions of G.S. 10~-380 the board of county <br />commissioners may, by resolution direct the tax collector to treat as fully paid <br />minimal taxes billed on a tax notice required by subsection (a) of this section The <br />taxes billed on a tax notice are minimal under this subsection when the total county <br />munici al ands ecial district taxes billed on the notice do not exceed an amount u <br />to five dollars (x.00) set by the board of county commissioners in the resolution <br />The amount set by the board should be the estimated cost to the county of billing a <br />• taxpayer for the taxes on a notice. The tax collector shall not bill the taxpayer for <br />these minimal taxes but shall keel a record of the taxes by taxpayer and amount and <br />shall report the taxes to the board of county commissioners at part ~f the eerrlemPnr <br />ror me year. ~ resolution aaoptect pursuant to tries subsection shall become etfecti~~e <br />no earlier than 30 days after its adoption and shall apply to registration lists received <br />under subsection (al of this section on or after the date the resolution becomes <br />L?~NNlS A WICKER <br />Dennis A. Wicker <br />President of the Senate <br />HAROLD J. 8RU8AKLR <br />Harold J. Brubaker <br />Speaker of the House of Representatives <br />• , <br />Sec. Z. "1-his act is effective upon ratification. <br />In the General Assembly read three times and ratified this the 6th day of <br />April, 199. <br />