North Carolina § 105-395 - Application and effective date of Subchapter.

§ 105-395. Application and effective date of Subchapter.

The provisions of G.S. 105-333 through 105-344 (being Article 23 in this Subchapter) shall first be applicable to public service company property to be listed or reported for taxation as of January 1, 1972. Unless otherwise specifically provided herein, all other provisions of this Machinery Act (being Subchapter II of Chapter 105 of the General Statutes) shall become effective July 1, 1971, and shall apply to all taxes due and uncollected as of that date as well as to those that shall become due thereafter. Repealed by Session Laws 1998-98, s. 27, effective August 14, 1998. It is the intent of the General Assembly to make the provisions of this Subchapter uniformly applicable throughout the State, and to assure this objective all laws and clauses of laws, including private and local acts, other than local acts relating to the selection of tax collectors, in conflict with this Subchapter are repealed effective July 1, 1971. As used in this section, the term "local acts" means any acts of the General Assembly that apply to one or more counties by name, to one or more municipalities by name, or to all municipalities within one or more named counties. History (1971, c. 806, s. 1; 1993, c. 485, s. 19; 1998-98, s. 27.) Legal Periodicals. - For survey of 1976 case law on taxation, see 55 N.C.L. Rev. 1083 (1977).