Agenda - 08-17-1982 - Laserfiche WebLink

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INSTITUTE OF GOVERNMEN THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL g7514 Memorandum TO; Ducker PROW Ferrell . OATS; May 191 1982 sueJeciOran ge County Farm Preservation Program I ' I I. Al]. of the modifications proposed to be made in G.S. 277.2 through 105-277.7 witlii respect to appraisal and assessment of land at present use value for property taxation and administration of the tax roll-back provi- sions would be invalid. Article V, 5 2(2) of the North Carolina ' Constitution Provides Only the General Assembly shall have the power to classify property for taxation, which power shall be exercised only a State-wide basis and shalt not be delegated. No class of property shall be taxed except by uniform rule, and every classification shall be made by general law uniformly applicable in every county, city and town, __ and other unit of local government. Article XIV, 3 provides that Whenever the General Assembly is directed or authorized by this Constitution to enact . . . general laws uniformly applicable in every county, city and town, and other unit of local government • . . no special or local act shall be enacted concerning the - . - subject atter directed or authorized to be accomplished by . . . uniforml applicable laws, and every amendment or repeal of any law relating to such subject matter shall also be general and uniform iln its effect throughout the State . . . . General laws uniformly applicable in every county, city and town, and other unit of local government shall be made applicable without classification or exception in every unit of local government In combi ation, these two portions of the Constitution foreclose any ;. J possibility of interpreting G.S. 153A-121 (general ordinance-making auth- ority) or any portion of C.S. Ch. 153A, art. 18 (Planning and Regulation of Development as delegating authority to modify any general law classify- ing property for taxation or setting up any classification not already provided by general law. To so interpret existing law would violate the prohibition against delegating the power to classify property for taxa- tion. They allro foreclose any possibility of securing either a local act applicable to Orange County alone or a classified general law affect- ing less than all of the taxing units in the State to enable Orange County or less than a 1 of the State's 100 to modify or enlarge upon G.S. 105-277.2 i . .. .-..----...,...-..........,,,,,,,,..■............... . .-■••••••-■