Orange County NC Website
0.}: 1~~ 98 11:39 $919 i33 106 ~C3CG <br />'•` .` ~~ GENERAL ASSFIVIBLY OF_ NORTH CAROLINA ~ ~ SESSION 1997 5 ~ <br />,'; 1 comxixissi~ners~nust Qive %at least 10 days' public'•notice •of its intent to adoFt the <br />2_:~rs"_,sQudon`aid must-hold•~ayiublic`hearing on the issue of-adoptin~ the resolution .. - <br />='3 •'"~ 1 5=528: ~Administra 'on 'of fazes. <br />-._-,~ ~•~~• 4 _ `.~. Farcept'as provided in'~this Article the adoption , ,bevy ~collgetion ad iny~ration. <br />.• V' . <br />Sand reveal of _the additional taxes authorized by this Article shall be in accordance ' <br />•6`~•.wi Article 39 of ~ mic hayflter In apj 1~ vin¢ the ,pro •'ons • of Article 39 of this <br />• ~ 7;= ~,apter to this_A_rtx'cle. references to `this Article' mean `Article 44 of Chapter 105 of <br />- 8 ~: ene t ' ~ ~ .... <br />9 `~`.~`-A tax Ievi_ _ under this Article does not 1 t the sal of foo that i no <br />10 flthe~se exempt from tax vursuant to G.S. 105-164.13 ut would„be ex ' t from <br />11 the S to sal and"use tax purse nt to G.S. 105-164.13~f i__t were purchased with <br />. 12 • ~,~oas issued under he Food Stamn,~ro~ram. 7 U.S.C, s 51. . <br />13 "$ 105-5'29. Eztiiratinn. <br />. 14 A tax levied undcr~his Article expires 10 Kears after the a ective date of its levy <br />13 A county's authorization to lew a tax under this ArticiP eapir~e_l0 years after the <br />16 ~ effective date of the first tax a county levies under this Article 'even if th tax hac nor <br />~17,`~~LCmained In effect for the entire 10-year period. T~, V Cxp~tion of a tax pursuant to <br />•' ~18:-this Article doe's not affect the rights or liabilities of a coon a axpaver or another <br />19',x.1 der: i d • nor does affect the ri ht to refu d or <br />• ' :. 20~~ credit of~a talc that would otherwise h ve been available' under ttaP spired ~_ ~fnrP <br />.~21.~.~ts ~iration. -_ .. ~ ,. • . • <br />22%"s: '1Q5:530. Dis~En'bzaon and tree of taxes. - '~ <br />23 ~, (a) Oistribution:~'~ The Secretary shall onY•a Q~lv basis distribute to each E .. <br />_= -'.~24 :;fazing unty the riet•~roceeds of the tax collected "in that county under this Article. <br />' • 25 'the Secretary collecLC t~ur~cs under this Article in •a~ month and the taxes cannot be : • <br />. - 26 ::'identified •' as'' heir ~ :~ attributable > to a particular taxing ~ coon the Secretary shall <br />27.1aI1QC~e_these taxesamong •the~„tax'ng •counties in proportion to the amount of taxes ~• <br />~. ~ 28 `collected in each cQixnty `under 'flis A_~cle in 'that month grid shah include them xn <br />. 29 ~ the auart~ ' Y •distribution. ~ ~ •. ~ •, ~ ~ ~. • <br />. 30 , fib) Use, ~- Tlie ~ioceeds • of a tax levied under ~ th's• Article may be used only for <br />~- <br />~~ `31-.: yublic school ~"capital •outlay g ses o to .retire, debt incurred by the county for <br />32'~ these ~~poses• after January 1. 1997•" . <br />33 ~ ~ Section • 3. A taz levied under Article 44 of .Chapter 105. of the General <br />34,Statutes, as enacted by this act, does not apply to construction materials purchased to <br />35 ..fulfill a lump sum or unit price contract entered into or awarded before the effective <br />36 ~ date .~of the . levy ~ or • entered :into or awarded pursuant to a bid made before the <br />37 • effective date of the levy when the construction materials would otherwise be subject <br />38 ", to the to Ievi~d ender grticle 44 of Chapter 105 of the General Statutes. <br />39 ~ Section 4. This act is effective when it becomes law. <br />" ~~ <br />- <br />;.-. . <br />.~ Page 2 Senate $x11594 <br />