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2 <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. 105-330.5 is amended by adding a new subsection to <br /> read: <br /> "(b1) Notwithstandingr heprovisions of G.S. 105-380, 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 /> municipal, and special district taxes billed on the notice do not exceed an amount-up <br /> to five dollars ($5.00) 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 keep a record of the taxes by taxpayer and amount and <br /> shall report the taxes to the board of county commissioners as part of the settlement <br /> for the year. A resolution adopted pursuant to this subsection shall become effective <br /> no earlier than 30 days after its adoption and shall apl2ly to registration lists received <br /> under subsection (a) of this section on or after the date the resolution becomes <br /> effective. The resolution remains in effect until amended or repealed by resolution of <br /> the board of county commissioners. Upon adoption of a resolution pursuant to this <br /> subsection, minimal taxes to which the resolution applies are considered fully paid." <br /> Sec. 2. This act is effective upon ratification. <br /> In the General Assembly read three times and ratified this the 6th day of <br /> April, 1995. <br /> DENNIS A WICKER <br /> Dennis A. Wicker <br /> President of the Senate <br /> HAROLD J. BRUBA.KER <br /> Harold J. Brubaker <br /> Speaker of the House of Representatives <br />