Orange County NC Website
V's, A,oe 1V•1V p+LLL zV V V 1 4 <br /> • <br /> • <br /> y <br /> 3 <br /> 4. The initial location within the District of a <br /> manufactured home or other dweilin• or commercial <br /> structure. <br /> ' b. Land deveio■ ent shall not include; <br /> 1. Construction of an addition to a dwellin- unit; <br /> 2. Construction of •ublic.l owned or .ublicly assisted <br /> dweliin• units intended for occupant b low or <br /> moderate income persons, as defined more <br /> sgecificall in an ordinance ado.ted under this <br /> act; <br /> 3. The relocation within the District of an structure <br /> located within the District on the effective date <br /> of an ordinance adopted pursuant to this act or any <br /> • structure with respect to which an impact tax has <br /> been paid. <br /> 4. The reconstruction or replacement of one dwelling <br /> unit by.. another or the replacement or, <br /> reconstruction of commercial buildin• enclosed <br /> floor space that was in existence on the effective <br /> date of an ordinance adopted pursuant to this act <br /> or -of an such floor space with respect to which an <br /> impact tax has been paid. <br /> (5) Person. An individual, partnership, corporation, or other <br /> legal ,entity. <br /> (6) Person responsible 'for the impact of land development. The <br /> owner of any dwelling unit or commercial building enclosed <br /> • floor space on the date an occupancy permit is issued for <br /> such dwelling unit or commercial floor space or, if no such <br /> permit is issued, the data the dwelling unit or .commercial <br /> floor space is occupied. <br /> Section 2. There shall be an Oran•e Count Impact, Tax District which <br /> shall include all of Orange Count outside the corporate limits of the Town <br /> of Hillsborough, the own of Mebane, and the City of Durham. <br /> Section 3. The Board of Commissioners of Orange County_shall be the <br /> 3LincLdy ai the District.str7 <br /> c . <br /> Section 4. (a) Except as provided in subsection (b), the governing <br /> body of the District may adopt an ordinance levying an excise tax on the <br /> impact of land development within the District (hereinafter referred to as <br /> an "impact tax"). Oran•e Count shall, on behalf of the District, provide <br /> for the administration, enforcement and collection of the tax. <br /> 1 <br />