Orange County NC Website
~`' ,~ GF,IVERAI, ASSIIVIBLY OF NORTH CAROLINA SESSION 1997 <br />r .1:'comz~ssi~ers~ust give %at~t ~0 d~=public'=notise ~ of its intent to adopt the <br />+: 2 a~sol"tiort~~aiid must hold a•nublic~hearing on the,~ssue of -adopting the resolution.... <br />~` 3 ""~ 105=528: ~Admiiiistration ~of fazes. <br />~:~ . 4 _ ~ F.lrce~ s wed in'~this Article, the adootio~n, levy,_~collection. adininisiration. <br />:~~:.~ <br />5 and reveal o the additional taxes authorized by this~rtic~e shall be in accordance <br />~~~6-•a~ih A_rtide 39 of~thic Ch ester In-apj21~11~=arovisions of Article 39 of Chits <br />7,.= ~apter to this_Artic~ ~ references tq `this 'cle' mcan `Article 44 of Chapter 105 of <br />• • •8' en S tut ' ~ • <br />g`~`,~'-e raT 1w;~A under this Article does not 6,gply to the sales price of food that is not <br />10 nr~,,',se exempt frq~, tai pu*~~t -to-G.S._ 105-1 fi4.13 bnt would be exempt front <br />11 ~,g.e Sal and`L~~ t~z pur~tnt to G S 105-1643 iy~ it were nurch$sed with <br />12 • ~^~~~^~~ ~~~~~~ Lndr~ *he Food Stamp rog~am. 7 U.S.C. & S1_ <br />13 "6105-SZ9. EzpiraHon. <br />14 a raz trv;rr~ „ncf~*,~is Article e~mir~s 10 vtars after the effective dart of its levy. <br />13 A ~ount~-'s authorization to levy a tax under this Article_ eauir~cs 10_vears after the <br />16 ,~~ ~~errinp date o#~e,~ijst tax a county levies under this Article -'even if the tax has net <br />.17; 'tema~ed in effect `for the entire 10-ytar gen~Th~ iration of a tax pursuant to <br />~18::• t~~S Amcle does not affect the rights or liabiLties of a county, a l,~x_„pav~or another <br />19 ` Win: a- rising •under= fired tax. nor does it affect the right to any refund or <br />• • :. 20 ~~credit of'a tax that world otherwisehave ~~en available' under thr cgpired ~u before <br />21 Mits~iration ~ , . <br />22``:'-S '105:530. • Dist~'biition and use of taxes, <br />23 ~. <br />- ~ 24 <br />. 25 <br />. `~ 26;.: ~ident~ed • as t~eirR > attributable :~ to a l~r~icular taxing bounty. the 5ecretarv shall <br />-' 27-~~alloeate ~thesg -taxes ~,amone thetaxingcounties in proportion to the amount of Ses <br />r- , <br />. 28 'collected in each coup ,'under Phis Article in'that month and shall include them in <br />29 ~ the~uar er1Y'dlst~{~ution : ~ :: ~ ~.. .: .. ~._ :_ ~- . <br />:~ 30 {t~~ U,~,e ` ~- -The ,p~iceeds • of a tax l~+ied under ~ thin Article may be used o for <br />`31 ~~nublic school ~'ca~ital •outla4y puraoses or to .retire, debt incurred by the coon ~, for <br />32'~~ theSE ~urDOSes' after January 1. 1997." <br />33 ; ~ Section • 3. A ta: levied under Article. 44 of .Chapter 105. of the General <br />34 'Statutes, as enacted by this act, does not apply to construction materials purchased to <br />3$ ;fulfill a .lump suni or unit priec contzact 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 otherSVise be subject <br />38 "~ to the ta: levied nndar Article 44 of Chapter 105 of the Gcncral Statutes. <br />39 Section 4. This act is effective when it becomes law. <br />Senate $111594 <br /> <br />r ~~" <br />•E <br />