(a) Pursuant to ArticleV, Sec. 2(5) of the Constitution of North Carolina, the General Assemblyconfers upon each county in this State the power to levy, within thelimitations set out in this section, taxes on property having a situs withinthe county under the rules and according to the procedures prescribed in theMachinery Act (Chapter 105, Subchapter II).
(b) Each county maylevy property taxes without restriction as to rate or amount for the followingpurposes:
(1) Courts. To provideadequate facilities for and the county's share of the cost of operating theGeneral Court of Justice in the county.
(2) Debt Service. Topay the principal of and interest on all general obligation bonds and notes ofthe county.
(3) Deficits. Tosupply an unforeseen deficiency in the revenue (other than revenues of publicenterprises), when revenues actually collected or received fall below revenueestimates made in good faith and in accordance with the Local Government Budgetand Fiscal Control Act.
(4) Elections. Toprovide for all federal, State, district and county elections.
(5) Jails. To providefor the operation of a jail and other local confinement facilities.
(6) Joint Undertakings. To cooperate with any other county, city, or political subdivision inproviding any of the functions, services, or activities listed in thissubsection.
(7) Schools. Toprovide for the county's share of the cost of kindergarten, elementary,secondary, and post‑secondary public education.
(8) Social Services. Toprovide for public assistance required by Chapters 108A and 111 of the GeneralStatutes.
(c) Each county maylevy property taxes for one or more of the purposes listed in this subsectionup to a combined rate of one dollar and fifty cents ($1.50) on the one hundreddollars ($100.00) appraised value of property subject to taxation. Authorizedpurposes subject to the rate limitation are:
(1) To provide for thegeneral administration of the county through the board of county commissioners,the office of the county manager, the office of the county budget officer, theoffice of the county finance officer, the office of the county assessor, theoffice of the county tax collector, the county purchasing agent, and the countyattorney, and for all other general administrative costs not allocated to aparticular board, commission, office, agency, or activity of the county.
(2) AgriculturalExtension. To provide for the county's share of the cost of maintaining andadministering programs and services offered to agriculture by or through theAgricultural Extension Service or other agencies.
(3) Air Pollution. Tomaintain and administer air pollution control programs.
(4) Airports. Toestablish and maintain airports and related aeronautical facilities.
(5) Ambulance Service. To provide ambulance services, rescue squads, and other emergency medicalservices.
(6) Animal Protectionand Control. To provide animal protection and control programs.
(6a) Arts Programs andMuseums. To provide for arts programs and museums as authorized in G.S. 160A‑488.
(6b) Auditoriums,coliseums, and convention and civic centers. To provide public auditoriums,coliseums, and convention and civic centers.
(7) Beach Erosion and NaturalDisasters. To provide for shoreline protection, beach erosion control, andflood and hurricane protection.
(8) Cemeteries. Toprovide for cemeteries.
(9) Civil Preparedness. To provide for civil preparedness programs.
(10) Debts and Judgments. To pay and discharge any valid debt of the county or any judgment lodgedagainst it, other than debts and judgments evidenced by or based on bonds andnotes.
(10a) Defense of Employeesand Officers. To provide for the defense of, and payment of civil judgmentsagainst, employees and officers or former employees and officers, as authorizedby this Chapter.
(10b) Economic Development. To provide for economic development as authorized by G.S. 158‑7.1 andG.S. 158‑12.
(11) Fire Protection. Toprovide fire protection services and fire prevention programs.
(12) Forest Protection. Toprovide forest management and protection programs.
(13) Health. To providefor the county's share of maintaining and administering services offered by orthrough the local health department.
(14) HistoricPreservation. To undertake historic preservation programs and projects.
(15) Hospitals. Toestablish, support and maintain public hospitals and clinics, and other relatedhealth programs and facilities, or to aid any private, nonprofit hospital,clinic, related facility, or other health program or facility.
(15a) HousingRehabilitation. To provide for housing rehabilitation programs authorized byG.S. 153A‑376, including personnel costs related to the planning and administrationof these programs. This subdivision applies only to counties with a populationof 400,000 or more, according to the most recent decennial federal census.
(15b) Housing. Toundertake housing programs for low‑ and moderate‑income persons asprovided in G.S. 153A‑378.
(16) Human Relations. Toundertake human relations programs.
(16a) IndustrialDevelopment. To provide for industrial development as authorized by G.S. 158‑7.1.
(17) Joint Undertakings. To cooperate with any other county, city, or political subdivision in providingany of the functions, services, or activities listed in this subsection.
(18) Law Enforcement. Toprovide for the operation of the office of the sheriff of the county and forany other county law‑enforcement agency not under the sheriff'sjurisdiction.
(19) Libraries. Toestablish and maintain public libraries.
(20) Mapping. To providefor mapping the lands of the county.
(21) Medical Examiner. Toprovide for the county medical examiner or coroner.
(22) Mental Health. Toprovide for the county's share of the cost of maintaining and administeringservices offered by or through the area mental health, developmentaldisabilities, and substance abuse authority.
(23) Open Space. Toacquire open space land and easements in accordance with Article 19, Part 4,Chapter 160A of the General Statutes.
(24) Parking. To provideoff‑street lots and garages for the parking and storage of motorvehicles.
(25) Parks and Recreation. To establish, support and maintain public parks and programs of supervisedrecreation.
(26) Planning. Toprovide for a program of planning and regulation of development in accordancewith Article 18 of this Chapter and Article 19, Parts 3A and 6, of Chapter 160Aof the General Statutes.
(26a) Ports and Harbors. Toparticipate in programs with the North Carolina Ports Authority and provide forharbor masters.
(27) PublicTransportation. To provide public transportation by rail, motor vehicle, oranother means of conveyance other than a ferry, including any facility orequipment needed to provide the public transportation. This subdivision doesnot authorize a county to provide public roads in the county in violation ofG.S. 136‑51.
(27a) Railway CorridorPreservation. To acquire property for railroad corridor preservation asauthorized by G.S. 160A‑498.
(28) Register of Deeds. Toprovide for the operation of the office of the register of deeds of the county.
(28a) Roads. To providefor the maintenance of county roads as authorized by G.S. 153A‑301(d).
(29) Sewage. To providesewage collection and treatment services as defined in G.S. 153A‑274(2).
(30) Social Services. Toprovide for the public welfare through the maintenance and administration ofpublic assistance programs not required by Chapters 108A and 111 of the GeneralStatutes, and by establishing and maintaining a county home.
(31) Solid Waste. Toprovide solid waste collection and disposal services, and to acquire andoperate landfills.
(31a) Stormwater. Toprovide structural and natural stormwater and drainage systems of all types.
(32) Surveyor. Toprovide for a county surveyor.
(33) Veterans' ServiceOfficer. To provide for the county's share of the cost of services offered byor through the county veterans' service officer.
(34) Water. To providewater supply and distribution systems.
(35) WatershedImprovement. To undertake watershed improvement projects.
(36) Water Resources. Toparticipate in federal water resources development projects.
(37) Armories. To supplementavailable State or federal funds to be used for the construction (including theacquisition of land), enlargement or repair of armory facilities for the NorthCarolina National Guard.
(d) With an approvingvote of the people, any county may levy property taxes for any purpose forwhich the county is authorized by law to appropriate money. Any property taxlevy approved by a vote of the people shall not be counted for purposes of therate limitation imposed in subsection (c).
The county commissioners maycall a referendum on approval of a property tax levy. The referendum may beheld at the same time as any other referendum or election, but may not beotherwise held within the period of time beginning 30 days before and ending 10days after any other referendum or election to be held in the county andalready validly called or scheduled by law at the time the tax referendum iscalled. The referendum shall be conducted by the county board of elections. Theclerk to the board of commissioners shall publish a notice of the referendum atleast twice. The first publication shall be not less than 14 days and thesecond publication not less than seven days before the last day on which votersmay register for the referendum. The notice shall state the date of thereferendum, the purpose for which it is being held, and a statement as to thelast day for registration for the referendum under the election laws then ineffect.
The proposition submitted tothe voters shall be substantially in one of the following forms:
(1) Shall ____ County beauthorized to levy annually a property tax at a rate not in excess of ____cents on the one hundred dollars ($100.00) value of property subject totaxation for the purpose of ____?
(2) Shall ____ County beauthorized to levy annually a property tax at a rate not in excess of thatwhich will produce $____ for the purpose of ____?
(3) Shall ____ County beauthorized to levy annually a property tax without restriction as to rate oramount for the purpose of ____?
If a majority of thoseparticipating in the referendum approve the proposition, the board ofcommissioners may proceed to levy annually a property tax within thelimitations (if any) described in the proposition.
The board of elections shallcanvass the referendum and certify the results to the board of commissioners.The board of commissioners shall then certify and declare the result of thereferendum and shall publish a statement of the result once, with the followingstatement appended: "Any action or proceeding challenging the regularityor validity of this tax referendum must be begun within 30 days after (date ofpublication)." The statement of results shall be filed in the clerk'soffice and inserted in the minutes of the board.
Any action or proceeding inany court challenging the regularity or validity of a tax referendum must bebegun within 30 days after the publication of the results of the referendum.After the expiration of this period of limitation, no right of action ordefense based upon the invalidity of or any irregularity in the referendumshall be asserted, nor shall the validity of the referendum be open to questionin any court upon any ground whatever, except in an action or proceeding begunwithin the period of limitation prescribed herein.
Except for supplemental schooltaxes and 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. Counties in whichsuch referendums have been held may support programs formerly supported byvoted property taxes within the general rate limitation set out in subsection(c) at any appropriate level and are not subject to the former voted ratelimitation.
(e) With an approvingvote of the people, any county may increase the property tax rate limitationimposed in subsection (c) and may call a referendum for that purpose. Thereferendum may be held at the same time as any other referendum or election,but may not be otherwise held within the period of time beginning 30 daysbefore and ending 30 days after any other referendum or election. Thereferendum shall be conducted by the county board of elections.
The proposition submitted tothe voters shall be substantially in the following form: "Shall theproperty tax rate limitation applicable to ____ County be increased from ____on the one hundred dollars ($100.00) value of property subject to taxation to____ on the one hundred dollars ($100.00) value of property subject to taxation?"
If a majority of thoseparticipating in the referendum approve the proposition, the rate limitationimposed in subsection (c) shall be increased for the county.
(f) With respect toany of the categories listed in subsections (b) and (c) of this section, thecounty may provide the necessary personnel, land, buildings, equipment,supplies, and financial support from property tax revenues for the program,function, or service.
(g) This section doesnot authorize any county to undertake any program, function, joint undertaking,or service not otherwise authorized by law. It is intended only to authorizethe levy of property taxes within the limitations set out herein to financeprograms, functions, or services authorized by other portions of the GeneralStatutes or by local acts. (1973, c. 803, s. 1; c. 822, s. 2; c. 963; c. 1446,s. 25; 1975, c. 734, s. 17; 1977, c. 148, s. 5; c. 834, s. 3; 1979, c. 619, s.4; 1981, c. 66, s. 2; c. 562, s. 11; c. 692, s. 1; 1983, c. 511, ss. 1, 2;1985, c. 589, s. 57; 1987, c. 45, s. 2; c. 697, s. 2; 1989, c. 600, s. 5; c.625, s. 25; c. 643, s. 1; 1989 (Reg. Sess., 1990), c. 1005, ss. 3‑5; 1991(Reg. Sess., 1992), c. 764, s. 1; c. 896, s. 1; 1993, c. 378, s. 2; 1997‑502,s. 6; 1999‑366, s. 3; 2002‑159, s. 50(a); 2002‑172, s.2.4(a); 2003‑416, s. 2; 2009‑281, s. 1.)
(a) Pursuant to ArticleV, Sec. 2(5) of the Constitution of North Carolina, the General Assemblyconfers upon each county in this State the power to levy, within thelimitations set out in this section, taxes on property having a situs withinthe county under the rules and according to the procedures prescribed in theMachinery Act (Chapter 105, Subchapter II).
(b) Each county maylevy property taxes without restriction as to rate or amount for the followingpurposes:
(1) Courts. To provideadequate facilities for and the county's share of the cost of operating theGeneral Court of Justice in the county.
(2) Debt Service. Topay the principal of and interest on all general obligation bonds and notes ofthe county.
(3) Deficits. Tosupply an unforeseen deficiency in the revenue (other than revenues of publicenterprises), when revenues actually collected or received fall below revenueestimates made in good faith and in accordance with the Local Government Budgetand Fiscal Control Act.
(4) Elections. Toprovide for all federal, State, district and county elections.
(5) Jails. To providefor the operation of a jail and other local confinement facilities.
(6) Joint Undertakings. To cooperate with any other county, city, or political subdivision inproviding any of the functions, services, or activities listed in thissubsection.
(7) Schools. Toprovide for the county's share of the cost of kindergarten, elementary,secondary, and post‑secondary public education.
(8) Social Services. Toprovide for public assistance required by Chapters 108A and 111 of the GeneralStatutes.
(c) Each county maylevy property taxes for one or more of the purposes listed in this subsectionup to a combined rate of one dollar and fifty cents ($1.50) on the one hundreddollars ($100.00) appraised value of property subject to taxation. Authorizedpurposes subject to the rate limitation are:
(1) To provide for thegeneral administration of the county through the board of county commissioners,the office of the county manager, the office of the county budget officer, theoffice of the county finance officer, the office of the county assessor, theoffice of the county tax collector, the county purchasing agent, and the countyattorney, and for all other general administrative costs not allocated to aparticular board, commission, office, agency, or activity of the county.
(2) AgriculturalExtension. To provide for the county's share of the cost of maintaining andadministering programs and services offered to agriculture by or through theAgricultural Extension Service or other agencies.
(3) Air Pollution. Tomaintain and administer air pollution control programs.
(4) Airports. Toestablish and maintain airports and related aeronautical facilities.
(5) Ambulance Service. To provide ambulance services, rescue squads, and other emergency medicalservices.
(6) Animal Protectionand Control. To provide animal protection and control programs.
(6a) Arts Programs andMuseums. To provide for arts programs and museums as authorized in G.S. 160A‑488.
(6b) Auditoriums,coliseums, and convention and civic centers. To provide public auditoriums,coliseums, and convention and civic centers.
(7) Beach Erosion and NaturalDisasters. To provide for shoreline protection, beach erosion control, andflood and hurricane protection.
(8) Cemeteries. Toprovide for cemeteries.
(9) Civil Preparedness. To provide for civil preparedness programs.
(10) Debts and Judgments. To pay and discharge any valid debt of the county or any judgment lodgedagainst it, other than debts and judgments evidenced by or based on bonds andnotes.
(10a) Defense of Employeesand Officers. To provide for the defense of, and payment of civil judgmentsagainst, employees and officers or former employees and officers, as authorizedby this Chapter.
(10b) Economic Development. To provide for economic development as authorized by G.S. 158‑7.1 andG.S. 158‑12.
(11) Fire Protection. Toprovide fire protection services and fire prevention programs.
(12) Forest Protection. Toprovide forest management and protection programs.
(13) Health. To providefor the county's share of maintaining and administering services offered by orthrough the local health department.
(14) HistoricPreservation. To undertake historic preservation programs and projects.
(15) Hospitals. Toestablish, support and maintain public hospitals and clinics, and other relatedhealth programs and facilities, or to aid any private, nonprofit hospital,clinic, related facility, or other health program or facility.
(15a) HousingRehabilitation. To provide for housing rehabilitation programs authorized byG.S. 153A‑376, including personnel costs related to the planning and administrationof these programs. This subdivision applies only to counties with a populationof 400,000 or more, according to the most recent decennial federal census.
(15b) Housing. Toundertake housing programs for low‑ and moderate‑income persons asprovided in G.S. 153A‑378.
(16) Human Relations. Toundertake human relations programs.
(16a) IndustrialDevelopment. To provide for industrial development as authorized by G.S. 158‑7.1.
(17) Joint Undertakings. To cooperate with any other county, city, or political subdivision in providingany of the functions, services, or activities listed in this subsection.
(18) Law Enforcement. Toprovide for the operation of the office of the sheriff of the county and forany other county law‑enforcement agency not under the sheriff'sjurisdiction.
(19) Libraries. Toestablish and maintain public libraries.
(20) Mapping. To providefor mapping the lands of the county.
(21) Medical Examiner. Toprovide for the county medical examiner or coroner.
(22) Mental Health. Toprovide for the county's share of the cost of maintaining and administeringservices offered by or through the area mental health, developmentaldisabilities, and substance abuse authority.
(23) Open Space. Toacquire open space land and easements in accordance with Article 19, Part 4,Chapter 160A of the General Statutes.
(24) Parking. To provideoff‑street lots and garages for the parking and storage of motorvehicles.
(25) Parks and Recreation. To establish, support and maintain public parks and programs of supervisedrecreation.
(26) Planning. Toprovide for a program of planning and regulation of development in accordancewith Article 18 of this Chapter and Article 19, Parts 3A and 6, of Chapter 160Aof the General Statutes.
(26a) Ports and Harbors. Toparticipate in programs with the North Carolina Ports Authority and provide forharbor masters.
(27) PublicTransportation. To provide public transportation by rail, motor vehicle, oranother means of conveyance other than a ferry, including any facility orequipment needed to provide the public transportation. This subdivision doesnot authorize a county to provide public roads in the county in violation ofG.S. 136‑51.
(27a) Railway CorridorPreservation. To acquire property for railroad corridor preservation asauthorized by G.S. 160A‑498.
(28) Register of Deeds. Toprovide for the operation of the office of the register of deeds of the county.
(28a) Roads. To providefor the maintenance of county roads as authorized by G.S. 153A‑301(d).
(29) Sewage. To providesewage collection and treatment services as defined in G.S. 153A‑274(2).
(30) Social Services. Toprovide for the public welfare through the maintenance and administration ofpublic assistance programs not required by Chapters 108A and 111 of the GeneralStatutes, and by establishing and maintaining a county home.
(31) Solid Waste. Toprovide solid waste collection and disposal services, and to acquire andoperate landfills.
(31a) Stormwater. Toprovide structural and natural stormwater and drainage systems of all types.
(32) Surveyor. Toprovide for a county surveyor.
(33) Veterans' ServiceOfficer. To provide for the county's share of the cost of services offered byor through the county veterans' service officer.
(34) Water. To providewater supply and distribution systems.
(35) WatershedImprovement. To undertake watershed improvement projects.
(36) Water Resources. Toparticipate in federal water resources development projects.
(37) Armories. To supplementavailable State or federal funds to be used for the construction (including theacquisition of land), enlargement or repair of armory facilities for the NorthCarolina National Guard.
(d) With an approvingvote of the people, any county may levy property taxes for any purpose forwhich the county is authorized by law to appropriate money. Any property taxlevy approved by a vote of the people shall not be counted for purposes of therate limitation imposed in subsection (c).
The county commissioners maycall a referendum on approval of a property tax levy. The referendum may beheld at the same time as any other referendum or election, but may not beotherwise held within the period of time beginning 30 days before and ending 10days after any other referendum or election to be held in the county andalready validly called or scheduled by law at the time the tax referendum iscalled. The referendum shall be conducted by the county board of elections. Theclerk to the board of commissioners shall publish a notice of the referendum atleast twice. The first publication shall be not less than 14 days and thesecond publication not less than seven days before the last day on which votersmay register for the referendum. The notice shall state the date of thereferendum, the purpose for which it is being held, and a statement as to thelast day for registration for the referendum under the election laws then ineffect.
The proposition submitted tothe voters shall be substantially in one of the following forms:
(1) Shall ____ County beauthorized to levy annually a property tax at a rate not in excess of ____cents on the one hundred dollars ($100.00) value of property subject totaxation for the purpose of ____?
(2) Shall ____ County beauthorized to levy annually a property tax at a rate not in excess of thatwhich will produce $____ for the purpose of ____?
(3) Shall ____ County beauthorized to levy annually a property tax without restriction as to rate oramount for the purpose of ____?
If a majority of thoseparticipating in the referendum approve the proposition, the board ofcommissioners may proceed to levy annually a property tax within thelimitations (if any) described in the proposition.
The board of elections shallcanvass the referendum and certify the results to the board of commissioners.The board of commissioners shall then certify and declare the result of thereferendum and shall publish a statement of the result once, with the followingstatement appended: "Any action or proceeding challenging the regularityor validity of this tax referendum must be begun within 30 days after (date ofpublication)." The statement of results shall be filed in the clerk'soffice and inserted in the minutes of the board.
Any action or proceeding inany court challenging the regularity or validity of a tax referendum must bebegun within 30 days after the publication of the results of the referendum.After the expiration of this period of limitation, no right of action ordefense based upon the invalidity of or any irregularity in the referendumshall be asserted, nor shall the validity of the referendum be open to questionin any court upon any ground whatever, except in an action or proceeding begunwithin the period of limitation prescribed herein.
Except for supplemental schooltaxes and 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. Counties in whichsuch referendums have been held may support programs formerly supported byvoted property taxes within the general rate limitation set out in subsection(c) at any appropriate level and are not subject to the former voted ratelimitation.
(e) With an approvingvote of the people, any county may increase the property tax rate limitationimposed in subsection (c) and may call a referendum for that purpose. Thereferendum may be held at the same time as any other referendum or election,but may not be otherwise held within the period of time beginning 30 daysbefore and ending 30 days after any other referendum or election. Thereferendum shall be conducted by the county board of elections.
The proposition submitted tothe voters shall be substantially in the following form: "Shall theproperty tax rate limitation applicable to ____ County be increased from ____on the one hundred dollars ($100.00) value of property subject to taxation to____ on the one hundred dollars ($100.00) value of property subject to taxation?"
If a majority of thoseparticipating in the referendum approve the proposition, the rate limitationimposed in subsection (c) shall be increased for the county.
(f) With respect toany of the categories listed in subsections (b) and (c) of this section, thecounty may provide the necessary personnel, land, buildings, equipment,supplies, and financial support from property tax revenues for the program,function, or service.
(g) This section doesnot authorize any county to undertake any program, function, joint undertaking,or service not otherwise authorized by law. It is intended only to authorizethe levy of property taxes within the limitations set out herein to financeprograms, functions, or services authorized by other portions of the GeneralStatutes or by local acts. (1973, c. 803, s. 1; c. 822, s. 2; c. 963; c. 1446,s. 25; 1975, c. 734, s. 17; 1977, c. 148, s. 5; c. 834, s. 3; 1979, c. 619, s.4; 1981, c. 66, s. 2; c. 562, s. 11; c. 692, s. 1; 1983, c. 511, ss. 1, 2;1985, c. 589, s. 57; 1987, c. 45, s. 2; c. 697, s. 2; 1989, c. 600, s. 5; c.625, s. 25; c. 643, s. 1; 1989 (Reg. Sess., 1990), c. 1005, ss. 3‑5; 1991(Reg. Sess., 1992), c. 764, s. 1; c. 896, s. 1; 1993, c. 378, s. 2; 1997‑502,s. 6; 1999‑366, s. 3; 2002‑159, s. 50(a); 2002‑172, s.2.4(a); 2003‑416, s. 2; 2009‑281, s. 1.)
(a) Pursuant to ArticleV, Sec. 2(5) of the Constitution of North Carolina, the General Assemblyconfers upon each county in this State the power to levy, within thelimitations set out in this section, taxes on property having a situs withinthe county under the rules and according to the procedures prescribed in theMachinery Act (Chapter 105, Subchapter II).
(b) Each county maylevy property taxes without restriction as to rate or amount for the followingpurposes:
(1) Courts. To provideadequate facilities for and the county's share of the cost of operating theGeneral Court of Justice in the county.
(2) Debt Service. Topay the principal of and interest on all general obligation bonds and notes ofthe county.
(3) Deficits. Tosupply an unforeseen deficiency in the revenue (other than revenues of publicenterprises), when revenues actually collected or received fall below revenueestimates made in good faith and in accordance with the Local Government Budgetand Fiscal Control Act.
(4) Elections. Toprovide for all federal, State, district and county elections.
(5) Jails. To providefor the operation of a jail and other local confinement facilities.
(6) Joint Undertakings. To cooperate with any other county, city, or political subdivision inproviding any of the functions, services, or activities listed in thissubsection.
(7) Schools. Toprovide for the county's share of the cost of kindergarten, elementary,secondary, and post‑secondary public education.
(8) Social Services. Toprovide for public assistance required by Chapters 108A and 111 of the GeneralStatutes.
(c) Each county maylevy property taxes for one or more of the purposes listed in this subsectionup to a combined rate of one dollar and fifty cents ($1.50) on the one hundreddollars ($100.00) appraised value of property subject to taxation. Authorizedpurposes subject to the rate limitation are:
(1) To provide for thegeneral administration of the county through the board of county commissioners,the office of the county manager, the office of the county budget officer, theoffice of the county finance officer, the office of the county assessor, theoffice of the county tax collector, the county purchasing agent, and the countyattorney, and for all other general administrative costs not allocated to aparticular board, commission, office, agency, or activity of the county.
(2) AgriculturalExtension. To provide for the county's share of the cost of maintaining andadministering programs and services offered to agriculture by or through theAgricultural Extension Service or other agencies.
(3) Air Pollution. Tomaintain and administer air pollution control programs.
(4) Airports. Toestablish and maintain airports and related aeronautical facilities.
(5) Ambulance Service. To provide ambulance services, rescue squads, and other emergency medicalservices.
(6) Animal Protectionand Control. To provide animal protection and control programs.
(6a) Arts Programs andMuseums. To provide for arts programs and museums as authorized in G.S. 160A‑488.
(6b) Auditoriums,coliseums, and convention and civic centers. To provide public auditoriums,coliseums, and convention and civic centers.
(7) Beach Erosion and NaturalDisasters. To provide for shoreline protection, beach erosion control, andflood and hurricane protection.
(8) Cemeteries. Toprovide for cemeteries.
(9) Civil Preparedness. To provide for civil preparedness programs.
(10) Debts and Judgments. To pay and discharge any valid debt of the county or any judgment lodgedagainst it, other than debts and judgments evidenced by or based on bonds andnotes.
(10a) Defense of Employeesand Officers. To provide for the defense of, and payment of civil judgmentsagainst, employees and officers or former employees and officers, as authorizedby this Chapter.
(10b) Economic Development. To provide for economic development as authorized by G.S. 158‑7.1 andG.S. 158‑12.
(11) Fire Protection. Toprovide fire protection services and fire prevention programs.
(12) Forest Protection. Toprovide forest management and protection programs.
(13) Health. To providefor the county's share of maintaining and administering services offered by orthrough the local health department.
(14) HistoricPreservation. To undertake historic preservation programs and projects.
(15) Hospitals. Toestablish, support and maintain public hospitals and clinics, and other relatedhealth programs and facilities, or to aid any private, nonprofit hospital,clinic, related facility, or other health program or facility.
(15a) HousingRehabilitation. To provide for housing rehabilitation programs authorized byG.S. 153A‑376, including personnel costs related to the planning and administrationof these programs. This subdivision applies only to counties with a populationof 400,000 or more, according to the most recent decennial federal census.
(15b) Housing. Toundertake housing programs for low‑ and moderate‑income persons asprovided in G.S. 153A‑378.
(16) Human Relations. Toundertake human relations programs.
(16a) IndustrialDevelopment. To provide for industrial development as authorized by G.S. 158‑7.1.
(17) Joint Undertakings. To cooperate with any other county, city, or political subdivision in providingany of the functions, services, or activities listed in this subsection.
(18) Law Enforcement. Toprovide for the operation of the office of the sheriff of the county and forany other county law‑enforcement agency not under the sheriff'sjurisdiction.
(19) Libraries. Toestablish and maintain public libraries.
(20) Mapping. To providefor mapping the lands of the county.
(21) Medical Examiner. Toprovide for the county medical examiner or coroner.
(22) Mental Health. Toprovide for the county's share of the cost of maintaining and administeringservices offered by or through the area mental health, developmentaldisabilities, and substance abuse authority.
(23) Open Space. Toacquire open space land and easements in accordance with Article 19, Part 4,Chapter 160A of the General Statutes.
(24) Parking. To provideoff‑street lots and garages for the parking and storage of motorvehicles.
(25) Parks and Recreation. To establish, support and maintain public parks and programs of supervisedrecreation.
(26) Planning. Toprovide for a program of planning and regulation of development in accordancewith Article 18 of this Chapter and Article 19, Parts 3A and 6, of Chapter 160Aof the General Statutes.
(26a) Ports and Harbors. Toparticipate in programs with the North Carolina Ports Authority and provide forharbor masters.
(27) PublicTransportation. To provide public transportation by rail, motor vehicle, oranother means of conveyance other than a ferry, including any facility orequipment needed to provide the public transportation. This subdivision doesnot authorize a county to provide public roads in the county in violation ofG.S. 136‑51.
(27a) Railway CorridorPreservation. To acquire property for railroad corridor preservation asauthorized by G.S. 160A‑498.
(28) Register of Deeds. Toprovide for the operation of the office of the register of deeds of the county.
(28a) Roads. To providefor the maintenance of county roads as authorized by G.S. 153A‑301(d).
(29) Sewage. To providesewage collection and treatment services as defined in G.S. 153A‑274(2).
(30) Social Services. Toprovide for the public welfare through the maintenance and administration ofpublic assistance programs not required by Chapters 108A and 111 of the GeneralStatutes, and by establishing and maintaining a county home.
(31) Solid Waste. Toprovide solid waste collection and disposal services, and to acquire andoperate landfills.
(31a) Stormwater. Toprovide structural and natural stormwater and drainage systems of all types.
(32) Surveyor. Toprovide for a county surveyor.
(33) Veterans' ServiceOfficer. To provide for the county's share of the cost of services offered byor through the county veterans' service officer.
(34) Water. To providewater supply and distribution systems.
(35) WatershedImprovement. To undertake watershed improvement projects.
(36) Water Resources. Toparticipate in federal water resources development projects.
(37) Armories. To supplementavailable State or federal funds to be used for the construction (including theacquisition of land), enlargement or repair of armory facilities for the NorthCarolina National Guard.
(d) With an approvingvote of the people, any county may levy property taxes for any purpose forwhich the county is authorized by law to appropriate money. Any property taxlevy approved by a vote of the people shall not be counted for purposes of therate limitation imposed in subsection (c).
The county commissioners maycall a referendum on approval of a property tax levy. The referendum may beheld at the same time as any other referendum or election, but may not beotherwise held within the period of time beginning 30 days before and ending 10days after any other referendum or election to be held in the county andalready validly called or scheduled by law at the time the tax referendum iscalled. The referendum shall be conducted by the county board of elections. Theclerk to the board of commissioners shall publish a notice of the referendum atleast twice. The first publication shall be not less than 14 days and thesecond publication not less than seven days before the last day on which votersmay register for the referendum. The notice shall state the date of thereferendum, the purpose for which it is being held, and a statement as to thelast day for registration for the referendum under the election laws then ineffect.
The proposition submitted tothe voters shall be substantially in one of the following forms:
(1) Shall ____ County beauthorized to levy annually a property tax at a rate not in excess of ____cents on the one hundred dollars ($100.00) value of property subject totaxation for the purpose of ____?
(2) Shall ____ County beauthorized to levy annually a property tax at a rate not in excess of thatwhich will produce $____ for the purpose of ____?
(3) Shall ____ County beauthorized to levy annually a property tax without restriction as to rate oramount for the purpose of ____?
If a majority of thoseparticipating in the referendum approve the proposition, the board ofcommissioners may proceed to levy annually a property tax within thelimitations (if any) described in the proposition.
The board of elections shallcanvass the referendum and certify the results to the board of commissioners.The board of commissioners shall then certify and declare the result of thereferendum and shall publish a statement of the result once, with the followingstatement appended: "Any action or proceeding challenging the regularityor validity of this tax referendum must be begun within 30 days after (date ofpublication)." The statement of results shall be filed in the clerk'soffice and inserted in the minutes of the board.
Any action or proceeding inany court challenging the regularity or validity of a tax referendum must bebegun within 30 days after the publication of the results of the referendum.After the expiration of this period of limitation, no right of action ordefense based upon the invalidity of or any irregularity in the referendumshall be asserted, nor shall the validity of the referendum be open to questionin any court upon any ground whatever, except in an action or proceeding begunwithin the period of limitation prescribed herein.
Except for supplemental schooltaxes and 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. Counties in whichsuch referendums have been held may support programs formerly supported byvoted property taxes within the general rate limitation set out in subsection(c) at any appropriate level and are not subject to the former voted ratelimitation.
(e) With an approvingvote of the people, any county may increase the property tax rate limitationimposed in subsection (c) and may call a referendum for that purpose. Thereferendum may be held at the same time as any other referendum or election,but may not be otherwise held within the period of time beginning 30 daysbefore and ending 30 days after any other referendum or election. Thereferendum shall be conducted by the county board of elections.
The proposition submitted tothe voters shall be substantially in the following form: "Shall theproperty tax rate limitation applicable to ____ County be increased from ____on the one hundred dollars ($100.00) value of property subject to taxation to____ on the one hundred dollars ($100.00) value of property subject to taxation?"
If a majority of thoseparticipating in the referendum approve the proposition, the rate limitationimposed in subsection (c) shall be increased for the county.
(f) With respect toany of the categories listed in subsections (b) and (c) of this section, thecounty may provide the necessary personnel, land, buildings, equipment,supplies, and financial support from property tax revenues for the program,function, or service.
(g) This section doesnot authorize any county to undertake any program, function, joint undertaking,or service not otherwise authorized by law. It is intended only to authorizethe levy of property taxes within the limitations set out herein to financeprograms, functions, or services authorized by other portions of the GeneralStatutes or by local acts. (1973, c. 803, s. 1; c. 822, s. 2; c. 963; c. 1446,s. 25; 1975, c. 734, s. 17; 1977, c. 148, s. 5; c. 834, s. 3; 1979, c. 619, s.4; 1981, c. 66, s. 2; c. 562, s. 11; c. 692, s. 1; 1983, c. 511, ss. 1, 2;1985, c. 589, s. 57; 1987, c. 45, s. 2; c. 697, s. 2; 1989, c. 600, s. 5; c.625, s. 25; c. 643, s. 1; 1989 (Reg. Sess., 1990), c. 1005, ss. 3‑5; 1991(Reg. Sess., 1992), c. 764, s. 1; c. 896, s. 1; 1993, c. 378, s. 2; 1997‑502,s. 6; 1999‑366, s. 3; 2002‑159, s. 50(a); 2002‑172, s.2.4(a); 2003‑416, s. 2; 2009‑281, s. 1.)
