State Codes and Statutes

Statutes > North-carolina > Chapter_130A > GS_130A-355

§130A‑355.  Corporate powers.

A mosquito control districtcreated in accordance with the provisions of this Part shall have and exercisethrough its board of commissioners the following corporate powers in additionto any incidental powers as may be necessary in order to discharge itscorporate functions:

(1)        To levy ad valoremtaxes upon all the taxable property within the district at a rate not to exceedthirty‑five cents (35¢) upon the adjusted one hundred dollar ($100.00)assessed valuation, except as provided in subdivision (a) of this subsection.

a.         Where a mosquitocontrol district lies solely within a single county and includes the entirecounty, the county board of commissioners may levy and determine the rate of advalorem tax to be levied at a rate not to exceed thirty‑ five cents (35¢)upon the adjusted one hundred dollar ($100.00) assessed valuation. Where amosquito control district lies wholly within a single county and the maximumauthorized special tax approved by the voters at the time of voting on thecreation of the district was less than thirty‑five cents (35¢) on the onehundred dollar assessed valuation, the ad valorem tax levy shall not exceed thelesser amount.

b.         In the case of adistrict lying wholly within a single county, the valuations assessed by thecounty tax authorities shall be used by the mosquito control district or thecounty board of commissioners as the basis for its tax assessment. The mosquitocontrol district or the county board of commissioners shall certify its tax rateto the county tax collector or supervisor in time to have the rate and theamount of tax due upon the valuation entered upon the official county taxreceipts and stubs or duplicates. The county tax collector shall collect thetaxes at the same time as county taxes are collected and shall deposit thereceipts to the credit of the mosquito control district in a depository ordepositories designated by the governing board of the district.

c.         In the case of adistrict lying in two or more counties, the commissioners of the mosquitocontrol district shall horizontally equalize the assessed valuations of theproperty in all counties in which the district lies by adjusting the ratio ofassessed valuation in the counties to the true values of the taxable propertyin the counties. From the adjusted and equalized valuations, any county boardof commissioners may appeal to the Department of Revenue using the proceduresset forth in Subchapter II of Chapter 105 of the General Statutes.

d.         The board ofcommissioners of the mosquito control district shall levy a tax based upon theequalized assessed valuations and shall certify the amount of the levy againsteach taxpayer to the appropriate county tax collector or supervisor in time forthe amount of the mosquito control district tax to be entered upon the countytax receipts and stubs or duplicates. The county tax collectors shall collectthe tax and deposit the receipts to the credit of the mosquito control districtin a depository or depositories designated by the commissioners of thedistrict.

e.         The taxes leviedaccording to this Part shall become due; shall be subject to the samediscounts, penalties and interest; and shall have the same remedies for thecollection and refund of the taxes as provided for county and municipal advalorem taxation by Chapter 310 of the Session Laws of 1939 as amended. Thesetaxes shall constitute a lien to the same extent and with the same force andeffect as county and municipal ad valorem taxes and shall have equal prioritywith those taxes;

(2)        To accept gifts orendowments and to receive federal and State grants‑in‑aid. Allmoney or property acquired under this section or any other source, shall bedeposited in a separate fund to be used solely for the purpose of carrying outthe provisions of this Part. The deposited funds shall be withdrawn by warrantssigned by the chairperson of the governing board of the district andcountersigned by the secretary;

(3)        To take allnecessary and proper steps to prevent the breeding of mosquitoes and otherarthropods of public health significance within the district, and to destroyadult mosquitoes and other arthropods of public health significance foundwithin the district;

(4)        To conduct arthropodcontrol measures in cooperation with individuals, firms and corporations, andfederal, State and local governmental agencies;

(5)        To enter all placesboth publicly and privately owned within the district to inspect, survey andtreat with proper means all places where mosquitoes or other arthropods of publichealth significance are breeding and to take other actions as may be necessary;

(6)        To acquire bypurchase, condemnation or otherwise, and to hold real and personal property,easements, rights‑of‑way or other property necessary or convenientfor accomplishing the purpose of this Part. Any land which has been acquired bythe board and improved by drainage, filling, diking or other treatment, andother real property held by the board may be sold or leased through competitivebidding. All condemnation proceedings are to be in accordance with theprovisions of Chapter 40A of the General Statutes;

(7)        To employ necessarypersonnel; fix salaries; purchase equipment, supplies and materials; makecontracts; rent office or storage space; and perform other administrativefunctions necessary for the purpose of carrying out this Part;

(8)        To borrow money inanticipation of tax collection and to execute and deliver its notes or bonds.Money shall be borrowed in gross amounts not to exceed the anticipated taxreceipts for the fiscal year;

(9)        To reimburse membersand employees of the board for actual expenditures incurred in authorizedtravel; and

(10)      To employ a districtsuperintendent who is an engineer, entomologist or otherwise qualified as anarthropod control specialist. The professional qualifications of thesuperintendent must be approved by the Secretary. (1957, c. 1247, s. 4; 1959,c. 622, s. 2; 1973, c. 476, ss. 128, 193; 1981, c. 919, s. 15; 1983, c. 891, s.2.)

State Codes and Statutes

Statutes > North-carolina > Chapter_130A > GS_130A-355

§130A‑355.  Corporate powers.

A mosquito control districtcreated in accordance with the provisions of this Part shall have and exercisethrough its board of commissioners the following corporate powers in additionto any incidental powers as may be necessary in order to discharge itscorporate functions:

(1)        To levy ad valoremtaxes upon all the taxable property within the district at a rate not to exceedthirty‑five cents (35¢) upon the adjusted one hundred dollar ($100.00)assessed valuation, except as provided in subdivision (a) of this subsection.

a.         Where a mosquitocontrol district lies solely within a single county and includes the entirecounty, the county board of commissioners may levy and determine the rate of advalorem tax to be levied at a rate not to exceed thirty‑ five cents (35¢)upon the adjusted one hundred dollar ($100.00) assessed valuation. Where amosquito control district lies wholly within a single county and the maximumauthorized special tax approved by the voters at the time of voting on thecreation of the district was less than thirty‑five cents (35¢) on the onehundred dollar assessed valuation, the ad valorem tax levy shall not exceed thelesser amount.

b.         In the case of adistrict lying wholly within a single county, the valuations assessed by thecounty tax authorities shall be used by the mosquito control district or thecounty board of commissioners as the basis for its tax assessment. The mosquitocontrol district or the county board of commissioners shall certify its tax rateto the county tax collector or supervisor in time to have the rate and theamount of tax due upon the valuation entered upon the official county taxreceipts and stubs or duplicates. The county tax collector shall collect thetaxes at the same time as county taxes are collected and shall deposit thereceipts to the credit of the mosquito control district in a depository ordepositories designated by the governing board of the district.

c.         In the case of adistrict lying in two or more counties, the commissioners of the mosquitocontrol district shall horizontally equalize the assessed valuations of theproperty in all counties in which the district lies by adjusting the ratio ofassessed valuation in the counties to the true values of the taxable propertyin the counties. From the adjusted and equalized valuations, any county boardof commissioners may appeal to the Department of Revenue using the proceduresset forth in Subchapter II of Chapter 105 of the General Statutes.

d.         The board ofcommissioners of the mosquito control district shall levy a tax based upon theequalized assessed valuations and shall certify the amount of the levy againsteach taxpayer to the appropriate county tax collector or supervisor in time forthe amount of the mosquito control district tax to be entered upon the countytax receipts and stubs or duplicates. The county tax collectors shall collectthe tax and deposit the receipts to the credit of the mosquito control districtin a depository or depositories designated by the commissioners of thedistrict.

e.         The taxes leviedaccording to this Part shall become due; shall be subject to the samediscounts, penalties and interest; and shall have the same remedies for thecollection and refund of the taxes as provided for county and municipal advalorem taxation by Chapter 310 of the Session Laws of 1939 as amended. Thesetaxes shall constitute a lien to the same extent and with the same force andeffect as county and municipal ad valorem taxes and shall have equal prioritywith those taxes;

(2)        To accept gifts orendowments and to receive federal and State grants‑in‑aid. Allmoney or property acquired under this section or any other source, shall bedeposited in a separate fund to be used solely for the purpose of carrying outthe provisions of this Part. The deposited funds shall be withdrawn by warrantssigned by the chairperson of the governing board of the district andcountersigned by the secretary;

(3)        To take allnecessary and proper steps to prevent the breeding of mosquitoes and otherarthropods of public health significance within the district, and to destroyadult mosquitoes and other arthropods of public health significance foundwithin the district;

(4)        To conduct arthropodcontrol measures in cooperation with individuals, firms and corporations, andfederal, State and local governmental agencies;

(5)        To enter all placesboth publicly and privately owned within the district to inspect, survey andtreat with proper means all places where mosquitoes or other arthropods of publichealth significance are breeding and to take other actions as may be necessary;

(6)        To acquire bypurchase, condemnation or otherwise, and to hold real and personal property,easements, rights‑of‑way or other property necessary or convenientfor accomplishing the purpose of this Part. Any land which has been acquired bythe board and improved by drainage, filling, diking or other treatment, andother real property held by the board may be sold or leased through competitivebidding. All condemnation proceedings are to be in accordance with theprovisions of Chapter 40A of the General Statutes;

(7)        To employ necessarypersonnel; fix salaries; purchase equipment, supplies and materials; makecontracts; rent office or storage space; and perform other administrativefunctions necessary for the purpose of carrying out this Part;

(8)        To borrow money inanticipation of tax collection and to execute and deliver its notes or bonds.Money shall be borrowed in gross amounts not to exceed the anticipated taxreceipts for the fiscal year;

(9)        To reimburse membersand employees of the board for actual expenditures incurred in authorizedtravel; and

(10)      To employ a districtsuperintendent who is an engineer, entomologist or otherwise qualified as anarthropod control specialist. The professional qualifications of thesuperintendent must be approved by the Secretary. (1957, c. 1247, s. 4; 1959,c. 622, s. 2; 1973, c. 476, ss. 128, 193; 1981, c. 919, s. 15; 1983, c. 891, s.2.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_130A > GS_130A-355

§130A‑355.  Corporate powers.

A mosquito control districtcreated in accordance with the provisions of this Part shall have and exercisethrough its board of commissioners the following corporate powers in additionto any incidental powers as may be necessary in order to discharge itscorporate functions:

(1)        To levy ad valoremtaxes upon all the taxable property within the district at a rate not to exceedthirty‑five cents (35¢) upon the adjusted one hundred dollar ($100.00)assessed valuation, except as provided in subdivision (a) of this subsection.

a.         Where a mosquitocontrol district lies solely within a single county and includes the entirecounty, the county board of commissioners may levy and determine the rate of advalorem tax to be levied at a rate not to exceed thirty‑ five cents (35¢)upon the adjusted one hundred dollar ($100.00) assessed valuation. Where amosquito control district lies wholly within a single county and the maximumauthorized special tax approved by the voters at the time of voting on thecreation of the district was less than thirty‑five cents (35¢) on the onehundred dollar assessed valuation, the ad valorem tax levy shall not exceed thelesser amount.

b.         In the case of adistrict lying wholly within a single county, the valuations assessed by thecounty tax authorities shall be used by the mosquito control district or thecounty board of commissioners as the basis for its tax assessment. The mosquitocontrol district or the county board of commissioners shall certify its tax rateto the county tax collector or supervisor in time to have the rate and theamount of tax due upon the valuation entered upon the official county taxreceipts and stubs or duplicates. The county tax collector shall collect thetaxes at the same time as county taxes are collected and shall deposit thereceipts to the credit of the mosquito control district in a depository ordepositories designated by the governing board of the district.

c.         In the case of adistrict lying in two or more counties, the commissioners of the mosquitocontrol district shall horizontally equalize the assessed valuations of theproperty in all counties in which the district lies by adjusting the ratio ofassessed valuation in the counties to the true values of the taxable propertyin the counties. From the adjusted and equalized valuations, any county boardof commissioners may appeal to the Department of Revenue using the proceduresset forth in Subchapter II of Chapter 105 of the General Statutes.

d.         The board ofcommissioners of the mosquito control district shall levy a tax based upon theequalized assessed valuations and shall certify the amount of the levy againsteach taxpayer to the appropriate county tax collector or supervisor in time forthe amount of the mosquito control district tax to be entered upon the countytax receipts and stubs or duplicates. The county tax collectors shall collectthe tax and deposit the receipts to the credit of the mosquito control districtin a depository or depositories designated by the commissioners of thedistrict.

e.         The taxes leviedaccording to this Part shall become due; shall be subject to the samediscounts, penalties and interest; and shall have the same remedies for thecollection and refund of the taxes as provided for county and municipal advalorem taxation by Chapter 310 of the Session Laws of 1939 as amended. Thesetaxes shall constitute a lien to the same extent and with the same force andeffect as county and municipal ad valorem taxes and shall have equal prioritywith those taxes;

(2)        To accept gifts orendowments and to receive federal and State grants‑in‑aid. Allmoney or property acquired under this section or any other source, shall bedeposited in a separate fund to be used solely for the purpose of carrying outthe provisions of this Part. The deposited funds shall be withdrawn by warrantssigned by the chairperson of the governing board of the district andcountersigned by the secretary;

(3)        To take allnecessary and proper steps to prevent the breeding of mosquitoes and otherarthropods of public health significance within the district, and to destroyadult mosquitoes and other arthropods of public health significance foundwithin the district;

(4)        To conduct arthropodcontrol measures in cooperation with individuals, firms and corporations, andfederal, State and local governmental agencies;

(5)        To enter all placesboth publicly and privately owned within the district to inspect, survey andtreat with proper means all places where mosquitoes or other arthropods of publichealth significance are breeding and to take other actions as may be necessary;

(6)        To acquire bypurchase, condemnation or otherwise, and to hold real and personal property,easements, rights‑of‑way or other property necessary or convenientfor accomplishing the purpose of this Part. Any land which has been acquired bythe board and improved by drainage, filling, diking or other treatment, andother real property held by the board may be sold or leased through competitivebidding. All condemnation proceedings are to be in accordance with theprovisions of Chapter 40A of the General Statutes;

(7)        To employ necessarypersonnel; fix salaries; purchase equipment, supplies and materials; makecontracts; rent office or storage space; and perform other administrativefunctions necessary for the purpose of carrying out this Part;

(8)        To borrow money inanticipation of tax collection and to execute and deliver its notes or bonds.Money shall be borrowed in gross amounts not to exceed the anticipated taxreceipts for the fiscal year;

(9)        To reimburse membersand employees of the board for actual expenditures incurred in authorizedtravel; and

(10)      To employ a districtsuperintendent who is an engineer, entomologist or otherwise qualified as anarthropod control specialist. The professional qualifications of thesuperintendent must be approved by the Secretary. (1957, c. 1247, s. 4; 1959,c. 622, s. 2; 1973, c. 476, ss. 128, 193; 1981, c. 919, s. 15; 1983, c. 891, s.2.)