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R <br />28 <br />sixty (60) days after the tax becomes due. There shall <br />be added to delinquent taxes interest at the legal rate. <br />(3) Taxes authorized by this Part may be collected pursuant <br />to G.S. 153A -147 or G.S. 160A -207. In addition. taxpm <br />authorized by <br />this Part may be <br />recovered in a <br />civil <br />ac- <br />tion in the <br />nature of debt <br />including an <br />award <br />of <br />reasonable attorney fees as part of costs. <br />Section 4. Orange County shall establish annually at the time <br />of the adoption of its annual budget the tax rate to be levied per <br />square foot of dwelling space and per square foot of commercial <br />building enclosed floor space for the ensuing fiscal year. <br />Different tax rates may be established for different types of <br />commercial construction. <br />Section 5. As used in this Part, the term "net proceeds° <br />means the gross proceeds of the tax less the cost to the County of <br />collection and administering the tax. <br />Section 6. This Part shall apply only to Orange County. <br />Part 4. Provisions for repeal of other local acts, disclosure <br />requirements and effective date. <br />Section 1. Orange County may repeal all or part of an <br />ordinance adopted pursuant to Sections 17 --18.1 of Chapter 460 of <br />the 1987 Session Laws. Except as it may pertain to water and sewer <br />facilities, Orange County may not adopt an ordinance pursuant to <br />Sections 17 -18.1 of Chapter 460 of the 1987 Session Laws while an <br />I <br />ordinance adopted pursuant to this Act is in effect. Chapel Hill <br />may repeal all or part of an ordinance adopted pursuant to Section <br />12 <br />