Notebook - Agenda - 06-21-2011, Item 8g

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jurisdiction of the Authority, the Division of Motor Vehicles shall collect and administer the tax. To the extent the tax applies to vehicles whose tax situs is in a county that is only partially • within the jurisdiction of the county, the Authority shall collect and administer the tax. The Authority may contract with one or more local governments in its jurisdiction to collect the tax on its behalf. Upon receipt of the resolutions under G.S. 105-561, the Division of Motor Vehicles shall proceed to collect and administer the tax as provided in this Article. The tax is due at the same time and subject to the same restrictions as in G.S. 20-87(1), (2), (4), (5), (6), and (7) and G.S. 20-88. The Division of Motor Vehicles may adopt rules to carry out its responsibilities under this Article." SECTION 5.(b) G.S. 105-563 reads as rewritten: "§ 105-563. Modification or repeal of tag. The Board of Trustees may, by resolution, repeal the levy of the tax under this Article or decrease the amount of the tax, under the same procedures and subject to the same limitations as provided in G.S. 105-561. A tax repeal or a tax decrease becomes effective on the date set by the board of trustees in the resolution repealing or decreasing the tax. The effective date must be on the first day of a month and may not be earlier than the first day of the thif&sixth calendar month after the board of trustees adopts the resolution. Repeal or decrease of a tax levied under this Article does not affect the rights or liabilities of an Authority, a taxpayer, or another person arising before the repeal or decrease." RTP SERVICE DISTRICT AUTHORIZATION EXTENDED SECTION 6. G.S. 153A-317 reads as rewritten: "§ 153A-317. Taxes authorized; rate limitation. (a,) A e-euu county, upon recommendation of the advisory committee established pursuant to G.S. 153A-313, may levy property taxes within a research and production service district in addition to those levied throughout the county, in order to finance, provide, or maintain for the district services provided therein in addition to or to a greater extent than those financed, provided, or maintained for the entire county. In addition, a county may allocate to a • service district any other revenues whose use is not otherwise restricted by law. The proceeds of taxes only within a service district may be expended only for services provided for the district. Property subject to taxation in a newly established district or in an area annexed to an existing district is that subject to taxation by the county as of the preceding January 1. U Such additional property taxes may not be levied within any district established pursuant to this Article in excess of a rate of ten cents (10¢) on each one hundred dollars ($100.00)value of property subject to taxation. Cc) For the 12Wose of constructing maintaining or operating_public transportation as defined by G.S. 153A-149(c)(27) in addition to the additional property taxes levied under subsections (a) and (b) of this section a county upon recommendation of the advisory committee established pursuant to G.S. 153A-313 may levy additional property taxes within any service district established pursuant to this Article not in excess of a rate of ten cents (100 on each one hundred dollars ($100.00) value of property subject to taxation Such property taxes for public transportation may only be used within the service district or to provide for public transportation from the service district to other public transportation systems or to other places outside the service district including airports " EFFECTIVE DATE • Page 14 Session Law 2009-527 SL2009-0527