North Carolina § 139-39 - Alternative method of financing watershed improvement programs by special county tax.

§ 139-39. Alternative method of financing watershed improvement programs by special county tax.

The board of county commissioners in any county is authorized to call a special election to determine whether it be the will of the qualified voters of the county that they levy and cause to be collected annually, at the same time and in the same manner as the general county taxes are levied and collected, a special tax at a rate not to exceed twenty-five cents (25) on each one hundred dollars ($100.00) valuation of property in said county, to be known as a "Watershed Improvement Tax," the funds therefrom, if the levy be authorized by the voters of said county, to be used for the prevention of flood water and sediment damages, and for furthering the conservation, utilization and disposal of water and the development of water resources. Any special election shall be conducted in accordance with G.S. 163-287 . History (1959, c. 781, s. 10; 1967, c. 987, s. 8; 2013-381, s. 10.21; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.) Local Modification. - Alexander: 1967, c. 500; Cabarrus: 1965, c. 615; Camden: 1973, cc. 387, 957; Caswell: 1969, c. 553; Graham: 1967, c. 503; Iredell: 1967, c. 623; Johnston: 1969, c. 955; Lincoln: 1969, c. 934; Mecklenburg: 1969, c. 1191; Mitchell: 1963, c. 1033; New Hanover: 1969, c. 958; Onslow: 1967, c. 725, s. 1; Pasquotank: 1973, c. 957; Perquimans: 1973, c. 957; Person: 1967, c. 111, s. 1; Polk: 1963, c. 996; Rowan: 1967, c. 568; Stokes: 1963, c. 156; Surry: 1963, c. 442; Union: 1965, c. 19, s. 1; Wayne: 1969, c. 821; Yadkin: 1961, c. 433. Re-recodification; Technical and Conforming Changes. - Session Laws 2017-6, s. 3, provides, in part: "The Revisor of Statutes shall recodify Chapter 138A of the General Statutes, Chapter 120C of the General Statutes, as well as Chapter 163 of the General Statutes, as amended by this act, into a new Chapter 163 A of the General Statutes to be entitled 'Elections and Ethics Enforcement Act,' as enacted by Section 4 of this act. The Revisor may also recodify into the new Chapter 163A of the General Statutes other existing statutory laws relating to elections and ethics enforcement that are located elsewhere in the General Statutes as the Revisor deems appropriate." The Revisor was further authorized to make additional technical and conforming changes to catchlines, internal citations, and other references throughout the General Statutes to effectuate this recodification. Pursuant to this authority, the Revisor of Statutes substituted "G.S. 163A-1592" for "G.S. 163-287" at the end of the last sentence. Session Laws 2018-146, ss. 3.1(a), (b) and 6.1, repealed Session Laws 2017-6, s. 3, and authorized the Revisor of Statutes to re-recodify Chapter 163A into Chapters 163, 138A, and 120C and to revert the changes made by the Revisor pursuant to Session Laws 2017-6, s. 3. Pursuant to this authority, the Revisor of Statutes reverted the change to the reference in this section. Editor's note. - Session Laws 2013-381, s. 10.32, makes the amendments to this section by Session Laws 2013-381, s. 10.21, applicable to special elections held on or after January 1, 2014. Effect of Amendments. - Session Laws 2013-381, s. 10.21, effective January 1, 2014, added the last sentence. For applicability, see editor's note.