State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_153A > GS_153A-307

§ 153A‑307.  Taxesauthorized; rate limitation.

A county may levy property taxes within defined service districts inaddition to those levied throughout the county, in order to finance, provide ormaintain for the districts services provided therein in addition to or to agreater extent than those financed, provided or maintained for the entirecounty. In addition, a county may allocate to a service district any otherrevenues whose use is not otherwise restricted by law.

Property subject to taxation in a newly established district or in anarea annexed to an existing district is that subject to taxation by the countyas of the preceding January 1.

Property taxes may not be levied within any district establishedpursuant to this Article in excess of a rate on each one hundred dollars($100.00) value of property subject to taxation which, when added to the ratelevied countywide for purposes subject to the rate limitation, would exceed therate limitation established in G.S. 153A‑ 149(c), unless the portion ofthe rate in excess of this limitation is submitted to and approved by amajority of the qualified voters residing within the district. Any referendumheld pursuant to this paragraph shall be held and conducted as provided in G.S.153A‑149. (1973, c. 489, s.1; c. 822, s. 2.)