(a) Pursuant to Article V, Sec. 2(5) of the Constitution ofNorth Carolina, the General Assembly confers upon each city in this State thepower to levy, within the limitations set out in this section, taxes onproperty having a situs within the city under the rules and according to theprocedures prescribed in the Machinery Act (Chapter 105, Subchapter II).
(b) Each city may levy property taxes without restriction as torate or amount for the following purposes:
(1) Debt Service. To pay the principal of and interest on allgeneral obligation bonds and notes of the city.
(2) Deficits. To supply an unforeseen deficiency in therevenue (other than revenues of any of the enterprises listed in G.S. 160A‑311),when revenues actually collected or received fall below revenue estimates madein good faith in accordance with the Local Government Budget and Fiscal ControlAct.
(3) Civil Disorders. To meet the cost of additional law‑enforcementpersonnel and equipment that may be required to suppress riots or other civildisorders involving an extraordinary breach of law and order within thejurisdiction of the city.
(c) Each city may levy property taxes for one or more of thefollowing purposes subject to the rate limitation set out in subsection (d):
(1) Administration. To provide for the general administrationof the city through the city council, the office of the city manager, theoffice of the city budget officer, the office of the city finance officer, theoffice of the city tax collector, the city purchasing agent, the city attorney,and for all other general administrative costs not allocated to a particularboard, commission, office, agency, or activity.
(2) Air Pollution. To maintain and administer air pollutioncontrol programs.
(3) Airports. To establish and maintain airports and relatedaeronautical facilities.
(4) Ambulance Service. To provide ambulance services, rescuesquads, and other emergency medical services.
(5) Animal Protection and Control. To provide animalprotection and control programs.
(5a) Arts Programs and Museums. To provide for arts programs andmuseums as authorized in G.S. 160A‑488.
(6) Auditoriums, Coliseums, and Convention Centers. To providepublic auditoriums, coliseums, and convention centers.
(7) Beach Erosion and Natural Disasters. To provide forshoreline protection, beach erosion control and flood and hurricane protection.
(8) Cemeteries. To provide for cemeteries.
(9) Civil Defense. To provide for civil defense programs.
(9a) Community Development. To provide for community developmentas authorized by G.S. 160A‑456 and 160A‑457.
(10) Debts and Judgments. To pay and discharge any valid debt ofthe city or any judgment lodged against it, other than debts or judgmentsevidenced by or based on bonds or notes.
(10a) Defense of Employees and Officers. To provide for thedefense of, and payment of civil judgments against, employees and officers orformer employees and officers, as authorized by this Chapter.
(10b) Economic Development. To provide for economic development asauthorized by G.S. 158‑7.1 and G.S. 158‑12.
(10c) Drainage. To provide for drainage projects or programs inaccordance with Chapter 156 of the General Statutes or in accordance with thisChapter.
(11) Elections. To provide for all city elections andreferendums.
(12) Electric Power. To provide electric power generation,transmission, and distribution services.
(13) Fire Protection. To provide fire protection services andfire prevention programs.
(14) Gas. To provide natural gas transmission and distributionservices.
(15) Historic Preservation. To undertake historic preservationprograms and projects.
(15a) Housing. To undertake housing projects as defined in G.S.157‑3, and urban homesteading programs under G.S. 160A‑457.2.
(16) Human Relations. To undertake human relations programs.
(17) Hospitals. To establish, support and maintain publichospitals and clinics, and other related health programs and facilities, and toaid any private, nonprofit hospital, clinic, related facility, or other healthprogram or facility.
(17a) Industrial Development. To provide for industrialdevelopment as authorized by G.S. 158‑7.1.
(18) Jails. To provide for the operation of a jail and otherlocal confinement facilities.
(19) Joint Undertakings. To cooperate with any other county,city, or political subdivision of the State in providing any of the functions,services, or activities listed in this subsection.
(20) Libraries. To establish and maintain public libraries.
(21) Mosquito Control.
(22) Off‑Street Parking. To provide off‑street lotsand garages for the parking and storage of motor vehicles.
(23) Open Space. To acquire open space land and easements inaccordance with Article 19, Part 4, of this Chapter.
(24) Parks and Recreation. To establish, support and maintainpublic parks and programs of supervised recreation.
(25) Planning. To provide for a program of planning andregulation of development in accordance with Article 19 of this Chapter.
(26) Police. To provide for law enforcement.
(26a) Ports and Harbors. To participate in programs with the NorthCarolina Ports Authority and to provide for harbor masters.
(27) Public Transportation. To provide public transportation byrail, motor vehicle, or another means of conveyance other than a ferry,including any facility or equipment needed to provide the publictransportation.
(27b) Senior Citizens Programs. To undertake programs for theassistance and care of its senior citizens.
(28) Sewage. To provide sewage collection and treatment servicesas defined in G.S. 160A‑311(3).
(29) Solid Waste. To provide solid waste collection and disposalservices, and to acquire and operate landfills.
(30) Streets. To provide for the public streets, sidewalks, andbridges of the city.
(31) Traffic Control and On‑Street Parking. To provide forthe regulation of vehicular and pedestrian traffic within the city, and for theparking of motor vehicles on the public streets.
(31a) Urban Redevelopment. To provide for urban redevelopment.
(32) Water. To provide water supply and distribution services.
(33) Water Resources. To participate in federal water resourcesdevelopment projects.
(34) Watershed Improvement. To undertake watershed improvementprojects.
(d) Property taxes may be levied for one or more of the purposeslisted in subsection (c) up to a combined rate of one dollar and fifty cents($1.50) on the one hundred dollars' ($100.00) appraised value of propertysubject to taxation.
(e) With an approving vote of the people, any city may levyproperty taxes for any purpose for which the city is authorized by its charteror general law to appropriate money. Any property tax levy approved by a voteof the people shall not be counted for purposes of the rate limitation imposedin subsection (d).
The city council may call a referendum on approval of a property taxlevy. The referendum may be held at the same time as any other city referendumor city election, but may not be otherwise held (i) on the day of any federal,State, district, or county election already validly called or scheduled by lawat the time the tax referendum is called, or (ii) within the period of timebeginning 30 days before and ending 10 days after the day of any other cityreferendum or city election already validly called or scheduled by law at thetime the tax referendum is called. The referendum shall be conducted by thesame board of elections that conducts regular city elections. A notice ofreferendum shall be published in accordance with G.S. 163‑287. The noticeshall state the date of the referendum, the purpose for which it is being held,and a statement as to the last day for registration for the referendum underthe election laws then in effect.
The proposition submitted to the voters shall be substantially in oneof the following forms:
(1) Shall the City/Town of ______ be authorized to levy annuallya property tax at a rate not in excess of ____ cents on the one hundred dollars($100.00) value of property subject to taxation for the purpose of ______?
(2) Shall the City/Town of ______ be authorized to levy annuallya property tax at a rate not in excess of that which will produce $______ forthe purpose of ______?
(3) Shall the City/Town of ______ be authorized to levy annuallya property tax without restriction as to rate or amount for the purpose of______?
If a majority of those participating in the referendum approve theproposition, the city council may proceed to levy annually a property taxwithin the limitations (if any) described in the proposition.
The board of elections shall canvass the referendum and certify theresults to the city council. The council shall then certify and declare theresult of the referendum and shall publish a statement of the result once, withthe following statement appended: "Any action or proceeding challengingthe regularity or validity of this tax referendum must be begun within 30 daysafter (date of publication)." The statement of results shall be filed inthe clerk's office and inserted in the minutes of the council.
Any action or proceeding in any court challenging the regularity orvalidity of a tax referendum must be begun within 30 days after the publicationof the results of the referendum. After the expiration of this period oflimitation, no right of action or defense based upon the invalidity of or anyirregularity in the referendum shall be asserted, nor shall the validity of thereferendum be open to question in any court upon any ground whatever, except inan action or proceeding begun within the period of limitation prescribedherein.
Except for tax referendums on functions not included in subsection (c)of this section, any referendum held before July 1, 1973, on the levy ofproperty taxes is not valid for the purposes of this subsection. Cities inwhich such referendums have been held may support programs formerly supportedby voted property taxes within the general rate limitations set out insubsection (d) at any appropriate level and are not subject to the former votedrate limitation.
(f) With an approving vote of the people, any city may increasethe property tax rate limitation imposed in subsection (c) and may call areferendum for that purpose. The referendum may be held at the same time as anyother city referendum or election, but may not be otherwise held (i) on the dayof any federal, State, district, or county election, or (ii) within the periodof time beginning 30 days before and ending 30 days after the day of any othercity referendum or city election. The election shall be conducted by the sameboard of elections that conducts regular city elections.
The proposition submitted to the voters shall be substantially in thefollowing form: "Shall the property tax rate limitation applicable to theCity/Town of ______ be increased from ______ on the one hundred dollars($100.00) value of property subject to taxation to ____ on the one hundreddollars ($100.00) value of property subject to taxation?"
If a majority of those participating in the referendum approve theproposition, the rate limitation imposed in subsection (c) shall be increasedfor the city.
(g) With respect to any of the categories listed in subsections(b) and (c) of this section, the city may provide the necessary personnel,land, buildings, equipment, supplies, and financial support from property taxrevenues for the program, function, or service.
(h) This section does not authorize any city to undertake anyprogram, function, joint undertaking, or service not otherwise authorized bylaw. It is intended only to authorize the levy of property taxes within thelimitations set out herein to finance programs, functions, or servicesauthorized by other portions of the General Statutes or by city charters. (1917, c. 138, s. 37; 1919, c. 178, s. 3(37); C.S., s. 2963; 1921, c.8, s. 1; Ex. Sess. 1921, c. 106, s. 1; 1947, c. 506; 1959, c. 1250, s. 3; 1971,c. 698, s. 1; 1973, c. 426, s. 31; c. 803, s. 2; 1975, c. 664, s. 7; 1977, c.187, s. 2; c. 834, s. 2; 1979, c. 619, s. 5; 1979, 2nd Sess., c. 1247, s. 21;1981, c. 66, s. 1; 1983, c. 511, ss. 3, 4; c. 828; 1985, c. 665, ss. 4, 7;1987, c. 464, s. 6; 1989, c. 600, s. 8; 1989 (Reg. Sess., 1990), c. 1005, ss.6, 7; 1991 (Reg. Sess., 1992), c. 896, s. 2; 2002‑159, s. 50(b); 2002‑172,s. 2.4(b); 2003‑416, s. 2.)
(a) Pursuant to Article V, Sec. 2(5) of the Constitution ofNorth Carolina, the General Assembly confers upon each city in this State thepower to levy, within the limitations set out in this section, taxes onproperty having a situs within the city under the rules and according to theprocedures prescribed in the Machinery Act (Chapter 105, Subchapter II).
(b) Each city may levy property taxes without restriction as torate or amount for the following purposes:
(1) Debt Service. To pay the principal of and interest on allgeneral obligation bonds and notes of the city.
(2) Deficits. To supply an unforeseen deficiency in therevenue (other than revenues of any of the enterprises listed in G.S. 160A‑311),when revenues actually collected or received fall below revenue estimates madein good faith in accordance with the Local Government Budget and Fiscal ControlAct.
(3) Civil Disorders. To meet the cost of additional law‑enforcementpersonnel and equipment that may be required to suppress riots or other civildisorders involving an extraordinary breach of law and order within thejurisdiction of the city.
(c) Each city may levy property taxes for one or more of thefollowing purposes subject to the rate limitation set out in subsection (d):
(1) Administration. To provide for the general administrationof the city through the city council, the office of the city manager, theoffice of the city budget officer, the office of the city finance officer, theoffice of the city tax collector, the city purchasing agent, the city attorney,and for all other general administrative costs not allocated to a particularboard, commission, office, agency, or activity.
(2) Air Pollution. To maintain and administer air pollutioncontrol programs.
(3) Airports. To establish and maintain airports and relatedaeronautical facilities.
(4) Ambulance Service. To provide ambulance services, rescuesquads, and other emergency medical services.
(5) Animal Protection and Control. To provide animalprotection and control programs.
(5a) Arts Programs and Museums. To provide for arts programs andmuseums as authorized in G.S. 160A‑488.
(6) Auditoriums, Coliseums, and Convention Centers. To providepublic auditoriums, coliseums, and convention centers.
(7) Beach Erosion and Natural Disasters. To provide forshoreline protection, beach erosion control and flood and hurricane protection.
(8) Cemeteries. To provide for cemeteries.
(9) Civil Defense. To provide for civil defense programs.
(9a) Community Development. To provide for community developmentas authorized by G.S. 160A‑456 and 160A‑457.
(10) Debts and Judgments. To pay and discharge any valid debt ofthe city or any judgment lodged against it, other than debts or judgmentsevidenced by or based on bonds or notes.
(10a) Defense of Employees and Officers. To provide for thedefense of, and payment of civil judgments against, employees and officers orformer employees and officers, as authorized by this Chapter.
(10b) Economic Development. To provide for economic development asauthorized by G.S. 158‑7.1 and G.S. 158‑12.
(10c) Drainage. To provide for drainage projects or programs inaccordance with Chapter 156 of the General Statutes or in accordance with thisChapter.
(11) Elections. To provide for all city elections andreferendums.
(12) Electric Power. To provide electric power generation,transmission, and distribution services.
(13) Fire Protection. To provide fire protection services andfire prevention programs.
(14) Gas. To provide natural gas transmission and distributionservices.
(15) Historic Preservation. To undertake historic preservationprograms and projects.
(15a) Housing. To undertake housing projects as defined in G.S.157‑3, and urban homesteading programs under G.S. 160A‑457.2.
(16) Human Relations. To undertake human relations programs.
(17) Hospitals. To establish, support and maintain publichospitals and clinics, and other related health programs and facilities, and toaid any private, nonprofit hospital, clinic, related facility, or other healthprogram or facility.
(17a) Industrial Development. To provide for industrialdevelopment as authorized by G.S. 158‑7.1.
(18) Jails. To provide for the operation of a jail and otherlocal confinement facilities.
(19) Joint Undertakings. To cooperate with any other county,city, or political subdivision of the State in providing any of the functions,services, or activities listed in this subsection.
(20) Libraries. To establish and maintain public libraries.
(21) Mosquito Control.
(22) Off‑Street Parking. To provide off‑street lotsand garages for the parking and storage of motor vehicles.
(23) Open Space. To acquire open space land and easements inaccordance with Article 19, Part 4, of this Chapter.
(24) Parks and Recreation. To establish, support and maintainpublic parks and programs of supervised recreation.
(25) Planning. To provide for a program of planning andregulation of development in accordance with Article 19 of this Chapter.
(26) Police. To provide for law enforcement.
(26a) Ports and Harbors. To participate in programs with the NorthCarolina Ports Authority and to provide for harbor masters.
(27) Public Transportation. To provide public transportation byrail, motor vehicle, or another means of conveyance other than a ferry,including any facility or equipment needed to provide the publictransportation.
(27b) Senior Citizens Programs. To undertake programs for theassistance and care of its senior citizens.
(28) Sewage. To provide sewage collection and treatment servicesas defined in G.S. 160A‑311(3).
(29) Solid Waste. To provide solid waste collection and disposalservices, and to acquire and operate landfills.
(30) Streets. To provide for the public streets, sidewalks, andbridges of the city.
(31) Traffic Control and On‑Street Parking. To provide forthe regulation of vehicular and pedestrian traffic within the city, and for theparking of motor vehicles on the public streets.
(31a) Urban Redevelopment. To provide for urban redevelopment.
(32) Water. To provide water supply and distribution services.
(33) Water Resources. To participate in federal water resourcesdevelopment projects.
(34) Watershed Improvement. To undertake watershed improvementprojects.
(d) Property taxes may be levied for one or more of the purposeslisted in subsection (c) up to a combined rate of one dollar and fifty cents($1.50) on the one hundred dollars' ($100.00) appraised value of propertysubject to taxation.
(e) With an approving vote of the people, any city may levyproperty taxes for any purpose for which the city is authorized by its charteror general law to appropriate money. Any property tax levy approved by a voteof the people shall not be counted for purposes of the rate limitation imposedin subsection (d).
The city council may call a referendum on approval of a property taxlevy. The referendum may be held at the same time as any other city referendumor city election, but may not be otherwise held (i) on the day of any federal,State, district, or county election already validly called or scheduled by lawat the time the tax referendum is called, or (ii) within the period of timebeginning 30 days before and ending 10 days after the day of any other cityreferendum or city election already validly called or scheduled by law at thetime the tax referendum is called. The referendum shall be conducted by thesame board of elections that conducts regular city elections. A notice ofreferendum shall be published in accordance with G.S. 163‑287. The noticeshall state the date of the referendum, the purpose for which it is being held,and a statement as to the last day for registration for the referendum underthe election laws then in effect.
The proposition submitted to the voters shall be substantially in oneof the following forms:
(1) Shall the City/Town of ______ be authorized to levy annuallya property tax at a rate not in excess of ____ cents on the one hundred dollars($100.00) value of property subject to taxation for the purpose of ______?
(2) Shall the City/Town of ______ be authorized to levy annuallya property tax at a rate not in excess of that which will produce $______ forthe purpose of ______?
(3) Shall the City/Town of ______ be authorized to levy annuallya property tax without restriction as to rate or amount for the purpose of______?
If a majority of those participating in the referendum approve theproposition, the city council may proceed to levy annually a property taxwithin the limitations (if any) described in the proposition.
The board of elections shall canvass the referendum and certify theresults to the city council. The council shall then certify and declare theresult of the referendum and shall publish a statement of the result once, withthe following statement appended: "Any action or proceeding challengingthe regularity or validity of this tax referendum must be begun within 30 daysafter (date of publication)." The statement of results shall be filed inthe clerk's office and inserted in the minutes of the council.
Any action or proceeding in any court challenging the regularity orvalidity of a tax referendum must be begun within 30 days after the publicationof the results of the referendum. After the expiration of this period oflimitation, no right of action or defense based upon the invalidity of or anyirregularity in the referendum shall be asserted, nor shall the validity of thereferendum be open to question in any court upon any ground whatever, except inan action or proceeding begun within the period of limitation prescribedherein.
Except for tax referendums on functions not included in subsection (c)of this section, any referendum held before July 1, 1973, on the levy ofproperty taxes is not valid for the purposes of this subsection. Cities inwhich such referendums have been held may support programs formerly supportedby voted property taxes within the general rate limitations set out insubsection (d) at any appropriate level and are not subject to the former votedrate limitation.
(f) With an approving vote of the people, any city may increasethe property tax rate limitation imposed in subsection (c) and may call areferendum for that purpose. The referendum may be held at the same time as anyother city referendum or election, but may not be otherwise held (i) on the dayof any federal, State, district, or county election, or (ii) within the periodof time beginning 30 days before and ending 30 days after the day of any othercity referendum or city election. The election shall be conducted by the sameboard of elections that conducts regular city elections.
The proposition submitted to the voters shall be substantially in thefollowing form: "Shall the property tax rate limitation applicable to theCity/Town of ______ be increased from ______ on the one hundred dollars($100.00) value of property subject to taxation to ____ on the one hundreddollars ($100.00) value of property subject to taxation?"
If a majority of those participating in the referendum approve theproposition, the rate limitation imposed in subsection (c) shall be increasedfor the city.
(g) With respect to any of the categories listed in subsections(b) and (c) of this section, the city may provide the necessary personnel,land, buildings, equipment, supplies, and financial support from property taxrevenues for the program, function, or service.
(h) This section does not authorize any city to undertake anyprogram, function, joint undertaking, or service not otherwise authorized bylaw. It is intended only to authorize the levy of property taxes within thelimitations set out herein to finance programs, functions, or servicesauthorized by other portions of the General Statutes or by city charters. (1917, c. 138, s. 37; 1919, c. 178, s. 3(37); C.S., s. 2963; 1921, c.8, s. 1; Ex. Sess. 1921, c. 106, s. 1; 1947, c. 506; 1959, c. 1250, s. 3; 1971,c. 698, s. 1; 1973, c. 426, s. 31; c. 803, s. 2; 1975, c. 664, s. 7; 1977, c.187, s. 2; c. 834, s. 2; 1979, c. 619, s. 5; 1979, 2nd Sess., c. 1247, s. 21;1981, c. 66, s. 1; 1983, c. 511, ss. 3, 4; c. 828; 1985, c. 665, ss. 4, 7;1987, c. 464, s. 6; 1989, c. 600, s. 8; 1989 (Reg. Sess., 1990), c. 1005, ss.6, 7; 1991 (Reg. Sess., 1992), c. 896, s. 2; 2002‑159, s. 50(b); 2002‑172,s. 2.4(b); 2003‑416, s. 2.)
(a) Pursuant to Article V, Sec. 2(5) of the Constitution ofNorth Carolina, the General Assembly confers upon each city in this State thepower to levy, within the limitations set out in this section, taxes onproperty having a situs within the city under the rules and according to theprocedures prescribed in the Machinery Act (Chapter 105, Subchapter II).
(b) Each city may levy property taxes without restriction as torate or amount for the following purposes:
(1) Debt Service. To pay the principal of and interest on allgeneral obligation bonds and notes of the city.
(2) Deficits. To supply an unforeseen deficiency in therevenue (other than revenues of any of the enterprises listed in G.S. 160A‑311),when revenues actually collected or received fall below revenue estimates madein good faith in accordance with the Local Government Budget and Fiscal ControlAct.
(3) Civil Disorders. To meet the cost of additional law‑enforcementpersonnel and equipment that may be required to suppress riots or other civildisorders involving an extraordinary breach of law and order within thejurisdiction of the city.
(c) Each city may levy property taxes for one or more of thefollowing purposes subject to the rate limitation set out in subsection (d):
(1) Administration. To provide for the general administrationof the city through the city council, the office of the city manager, theoffice of the city budget officer, the office of the city finance officer, theoffice of the city tax collector, the city purchasing agent, the city attorney,and for all other general administrative costs not allocated to a particularboard, commission, office, agency, or activity.
(2) Air Pollution. To maintain and administer air pollutioncontrol programs.
(3) Airports. To establish and maintain airports and relatedaeronautical facilities.
(4) Ambulance Service. To provide ambulance services, rescuesquads, and other emergency medical services.
(5) Animal Protection and Control. To provide animalprotection and control programs.
(5a) Arts Programs and Museums. To provide for arts programs andmuseums as authorized in G.S. 160A‑488.
(6) Auditoriums, Coliseums, and Convention Centers. To providepublic auditoriums, coliseums, and convention centers.
(7) Beach Erosion and Natural Disasters. To provide forshoreline protection, beach erosion control and flood and hurricane protection.
(8) Cemeteries. To provide for cemeteries.
(9) Civil Defense. To provide for civil defense programs.
(9a) Community Development. To provide for community developmentas authorized by G.S. 160A‑456 and 160A‑457.
(10) Debts and Judgments. To pay and discharge any valid debt ofthe city or any judgment lodged against it, other than debts or judgmentsevidenced by or based on bonds or notes.
(10a) Defense of Employees and Officers. To provide for thedefense of, and payment of civil judgments against, employees and officers orformer employees and officers, as authorized by this Chapter.
(10b) Economic Development. To provide for economic development asauthorized by G.S. 158‑7.1 and G.S. 158‑12.
(10c) Drainage. To provide for drainage projects or programs inaccordance with Chapter 156 of the General Statutes or in accordance with thisChapter.
(11) Elections. To provide for all city elections andreferendums.
(12) Electric Power. To provide electric power generation,transmission, and distribution services.
(13) Fire Protection. To provide fire protection services andfire prevention programs.
(14) Gas. To provide natural gas transmission and distributionservices.
(15) Historic Preservation. To undertake historic preservationprograms and projects.
(15a) Housing. To undertake housing projects as defined in G.S.157‑3, and urban homesteading programs under G.S. 160A‑457.2.
(16) Human Relations. To undertake human relations programs.
(17) Hospitals. To establish, support and maintain publichospitals and clinics, and other related health programs and facilities, and toaid any private, nonprofit hospital, clinic, related facility, or other healthprogram or facility.
(17a) Industrial Development. To provide for industrialdevelopment as authorized by G.S. 158‑7.1.
(18) Jails. To provide for the operation of a jail and otherlocal confinement facilities.
(19) Joint Undertakings. To cooperate with any other county,city, or political subdivision of the State in providing any of the functions,services, or activities listed in this subsection.
(20) Libraries. To establish and maintain public libraries.
(21) Mosquito Control.
(22) Off‑Street Parking. To provide off‑street lotsand garages for the parking and storage of motor vehicles.
(23) Open Space. To acquire open space land and easements inaccordance with Article 19, Part 4, of this Chapter.
(24) Parks and Recreation. To establish, support and maintainpublic parks and programs of supervised recreation.
(25) Planning. To provide for a program of planning andregulation of development in accordance with Article 19 of this Chapter.
(26) Police. To provide for law enforcement.
(26a) Ports and Harbors. To participate in programs with the NorthCarolina Ports Authority and to provide for harbor masters.
(27) Public Transportation. To provide public transportation byrail, motor vehicle, or another means of conveyance other than a ferry,including any facility or equipment needed to provide the publictransportation.
(27b) Senior Citizens Programs. To undertake programs for theassistance and care of its senior citizens.
(28) Sewage. To provide sewage collection and treatment servicesas defined in G.S. 160A‑311(3).
(29) Solid Waste. To provide solid waste collection and disposalservices, and to acquire and operate landfills.
(30) Streets. To provide for the public streets, sidewalks, andbridges of the city.
(31) Traffic Control and On‑Street Parking. To provide forthe regulation of vehicular and pedestrian traffic within the city, and for theparking of motor vehicles on the public streets.
(31a) Urban Redevelopment. To provide for urban redevelopment.
(32) Water. To provide water supply and distribution services.
(33) Water Resources. To participate in federal water resourcesdevelopment projects.
(34) Watershed Improvement. To undertake watershed improvementprojects.
(d) Property taxes may be levied for one or more of the purposeslisted in subsection (c) up to a combined rate of one dollar and fifty cents($1.50) on the one hundred dollars' ($100.00) appraised value of propertysubject to taxation.
(e) With an approving vote of the people, any city may levyproperty taxes for any purpose for which the city is authorized by its charteror general law to appropriate money. Any property tax levy approved by a voteof the people shall not be counted for purposes of the rate limitation imposedin subsection (d).
The city council may call a referendum on approval of a property taxlevy. The referendum may be held at the same time as any other city referendumor city election, but may not be otherwise held (i) on the day of any federal,State, district, or county election already validly called or scheduled by lawat the time the tax referendum is called, or (ii) within the period of timebeginning 30 days before and ending 10 days after the day of any other cityreferendum or city election already validly called or scheduled by law at thetime the tax referendum is called. The referendum shall be conducted by thesame board of elections that conducts regular city elections. A notice ofreferendum shall be published in accordance with G.S. 163‑287. The noticeshall state the date of the referendum, the purpose for which it is being held,and a statement as to the last day for registration for the referendum underthe election laws then in effect.
The proposition submitted to the voters shall be substantially in oneof the following forms:
(1) Shall the City/Town of ______ be authorized to levy annuallya property tax at a rate not in excess of ____ cents on the one hundred dollars($100.00) value of property subject to taxation for the purpose of ______?
(2) Shall the City/Town of ______ be authorized to levy annuallya property tax at a rate not in excess of that which will produce $______ forthe purpose of ______?
(3) Shall the City/Town of ______ be authorized to levy annuallya property tax without restriction as to rate or amount for the purpose of______?
If a majority of those participating in the referendum approve theproposition, the city council may proceed to levy annually a property taxwithin the limitations (if any) described in the proposition.
The board of elections shall canvass the referendum and certify theresults to the city council. The council shall then certify and declare theresult of the referendum and shall publish a statement of the result once, withthe following statement appended: "Any action or proceeding challengingthe regularity or validity of this tax referendum must be begun within 30 daysafter (date of publication)." The statement of results shall be filed inthe clerk's office and inserted in the minutes of the council.
Any action or proceeding in any court challenging the regularity orvalidity of a tax referendum must be begun within 30 days after the publicationof the results of the referendum. After the expiration of this period oflimitation, no right of action or defense based upon the invalidity of or anyirregularity in the referendum shall be asserted, nor shall the validity of thereferendum be open to question in any court upon any ground whatever, except inan action or proceeding begun within the period of limitation prescribedherein.
Except for tax referendums on functions not included in subsection (c)of this section, any referendum held before July 1, 1973, on the levy ofproperty taxes is not valid for the purposes of this subsection. Cities inwhich such referendums have been held may support programs formerly supportedby voted property taxes within the general rate limitations set out insubsection (d) at any appropriate level and are not subject to the former votedrate limitation.
(f) With an approving vote of the people, any city may increasethe property tax rate limitation imposed in subsection (c) and may call areferendum for that purpose. The referendum may be held at the same time as anyother city referendum or election, but may not be otherwise held (i) on the dayof any federal, State, district, or county election, or (ii) within the periodof time beginning 30 days before and ending 30 days after the day of any othercity referendum or city election. The election shall be conducted by the sameboard of elections that conducts regular city elections.
The proposition submitted to the voters shall be substantially in thefollowing form: "Shall the property tax rate limitation applicable to theCity/Town of ______ be increased from ______ on the one hundred dollars($100.00) value of property subject to taxation to ____ on the one hundreddollars ($100.00) value of property subject to taxation?"
If a majority of those participating in the referendum approve theproposition, the rate limitation imposed in subsection (c) shall be increasedfor the city.
(g) With respect to any of the categories listed in subsections(b) and (c) of this section, the city may provide the necessary personnel,land, buildings, equipment, supplies, and financial support from property taxrevenues for the program, function, or service.
(h) This section does not authorize any city to undertake anyprogram, function, joint undertaking, or service not otherwise authorized bylaw. It is intended only to authorize the levy of property taxes within thelimitations set out herein to finance programs, functions, or servicesauthorized by other portions of the General Statutes or by city charters. (1917, c. 138, s. 37; 1919, c. 178, s. 3(37); C.S., s. 2963; 1921, c.8, s. 1; Ex. Sess. 1921, c. 106, s. 1; 1947, c. 506; 1959, c. 1250, s. 3; 1971,c. 698, s. 1; 1973, c. 426, s. 31; c. 803, s. 2; 1975, c. 664, s. 7; 1977, c.187, s. 2; c. 834, s. 2; 1979, c. 619, s. 5; 1979, 2nd Sess., c. 1247, s. 21;1981, c. 66, s. 1; 1983, c. 511, ss. 3, 4; c. 828; 1985, c. 665, ss. 4, 7;1987, c. 464, s. 6; 1989, c. 600, s. 8; 1989 (Reg. Sess., 1990), c. 1005, ss.6, 7; 1991 (Reg. Sess., 1992), c. 896, s. 2; 2002‑159, s. 50(b); 2002‑172,s. 2.4(b); 2003‑416, s. 2.)
