North Carolina § 139-40 - Conduct of election.

Full text of North Carolina North Carolina General Statutes § 139-40 — Conduct of election., with citation guidance and answers to common questions.

§ 139-40. Conduct of election.

There shall be no new registration of voters for such an election. Registration shall be open for registration of new voters in said county and registration of any and all legal residents of said county, who are or could legally be enfranchised as qualified voters for regular general elections, shall be carried out in accordance with the general election laws of the State of North Carolina as provided for local elections. Notice of such registration of new voters shall be published in a newspaper circulated in said county, once, not less than 55 days before and not more than 65 days before the election, stating the hours and days for registration. The special election, if called, shall be under the control and supervision of the county board of elections. The form of the question shall be substantially the words "For Watershed Improvement Tax of Not More Than ________ Cents Per One Hundred Dollar ($100.00) Valuation," and "Against Watershed Improvement Tax of Not More Than ________ Cents Per One Hundred Dollar ($100.00) Valuation," which alternates shall appear separated from each other on one ballot containing opposite, and to the left of each alternate, squares of appropriate size in one of which squares the voter may make a mark "X" to designate the voter's choice for or against such tax, provided, the board of county commissioners may vary the aforesaid form of the question to be placed upon the ballot for the watershed improvement tax election in such manner as the board deems appropriate, and the board of elections shall cause to be placed upon the ballot such form of the question as may be requested by the board of county commissioners. The board of county commissioners shall designate the amount of the maximum annual rate of such tax to be levied, which amount may be less than but may not exceed twenty-five cents (25›) on the one hundred dollar ($100.00) valuation of property in the county, and said amount shall be stated on the ballot in the question to be voted upon. Such ballot shall be printed on white paper and each polling place shall be supplied with a sufficient number of ballots not later than the day before the election. At such special election the election board shall cause to be placed at each voting precinct in said county a ballot box marked "Watershed Improvement Tax Election". The duly appointed judges and other election officials who are named and fixed by the county board of elections shall count the ballots so cast in such election and the results of the election shall be officially canvassed, certified and announced by the proper officials of the board of elections, according to the manner of canvassing, certifying and announcing the elections held under the general election laws of the State as provided for local elections. If a majority of those voting in such election favor the levying of such a tax, the board of commissioners of such county is authorized to levy a special tax at a rate not to exceed twenty-five cents (25›) on each one hundred dollars ($100.00) of assessed value of real and personal property taxable in said county, not to exceed the maximum rate of tax approved by the voters in such election, and the General Assembly does hereby give its special approval for the levy of such special tax. History (1959, c. 781, s. 10; 1961, c. 32; 1969, c. 711, s. 2; 1993 (Reg. Sess., 1994), c. 762, s. 10.) 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. Legal Periodicals. - For survey of 1980 constitutional law, see 59 N.C.L. Rev. 1097 (1981).

Source: official North Carolina text · Last verified 2026-08-27

Frequently Asked Questions About North Carolina § 139-40

What does North Carolina General Statutes § 139-40 cover?

Section 139-40 ("Conduct of election.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 139-40?

A common citation format is "North Carolina General Statutes § 139-40" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 139-40 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.