State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_160B > GS_160B-11

Article 3.

Levy of Taxes in Urban Service Districts.

§ 160B‑11.  Taxes authorized; limits.

A consolidated city‑county may levy the following taxes withindefined urban service districts in addition to those levied throughout thecounty, in order to finance, provide or maintain for the districts services,facilities and functions in addition to or to a greater extent than thosefinanced, provided or maintained for the entire county.

(1)        Property Taxes. – A consolidated city‑county may levywithin any urban service district a tax on property at a rate not to exceed onedollar and fifty cents ($1.50) on the one hundred dollars ($100.00) ofappraised valuation. This rate limitation does not apply to property taxeslevied (i) for debt service on general obligation bonds of the consolidatedcity‑county, (ii) for the support of the public schools or (iii) for anypurpose approved by a special vote of the people.

(2)        Motor Vehicle and Taxicab License Taxes. – A consolidatedcity‑county may levy within any urban service district the motor vehicleand taxicab license taxes authorized in G.S. 20‑97.

(3)        Privilege License Taxes. – A consolidated city‑countymay levy within any urban service district privilege license taxes asauthorized for cities and towns under the general law of the state. (1973, c. 537, s. 1.)