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Get a Document - by Citation - N.C. Gen. Stat. § 105 -472
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<br />the fiscal year next preceding the distribution. For purposes of this section, the amount of the
<br />ad valorem taxes levied by a county or municipality includes ad valorem taxes levied by the
<br />county or municipality in behalf of a taxing district and collected by the county or municipality.
<br />In addition, the amount of taxes levied by a county includes ad valorem taxes levied by a
<br />merged school administrative unit described In G.S. 115C -513 in the part of the unit located in
<br />the county. In computing the amount of tax proceeds to be distributed to each county and
<br />municipality, the amount of any ad valorem taxes levied but not substantially collected shall be
<br />ignored. Each county and municipality receiving a distribution of the proceeds of the tax levied
<br />under this Article shall in turn immediately share the proceeds with each district in behalf of
<br />which the county or municipality levied ad valorem taxes in the proportion that the district levy
<br />bears to the total levy of the county or municipality. Any county or municipality that fails to
<br />provide the Department of Revenue with information concerning ad valorem taxes levied by it
<br />adequate to permit a timely determination of its appropriate share of tax proceeds collected
<br />under this Article may be excluded by the Secretary from each monthly distribution with respect
<br />to which the information was not provided in a timely manner, and those tax proceeds shall
<br />then be distributed only to the remaining counties or municipalities, as appropriate. For the
<br />purpose of computing the distribution of the tax under this subsection to any county and the
<br />municipalities located in the county for any month with respect to which the property valuation
<br />of a public service company is the subject of an appeal and the Department of Revenue is
<br />restrained by law from certifying the valuation to the county and the municipalities in the
<br />county, the Department shall use the last property valuation of the public service company that
<br />has been certified.
<br />The board of county commissioners in each taxing county shall, by resolution adopted during
<br />the month of April of each year, determine which of the two foregoing methods of distribution
<br />shall be in effect in the county during the next succeeding fiscal year. In order for the resolution
<br />to be effective, a certified copy of it must be delivered to the Secretary in Raleigh within 15
<br />calendar days after its adoption. If the board fails to adopt a resolution choosing a method of
<br />distribution not then in effect in the county, or if a certified copy of the resolution is not timely
<br />delivered to the Secretary, the method of distribution then in effect in the county shall continue
<br />in effect for the following fiscal year. The method of distribution in effect on the first of July of
<br />each fiscal year shall apply to every distribution made during that fiscal year.
<br />(bl) Repealed by Session Laws 2008 -134, s. 14(b), effective July 28, 2008.
<br />(c) Municipality Defined. -- As used in this Article, the term "municipality" means "city" as
<br />defined in G.S. 153A -1.
<br />(d) No municipality may receive any funds under this section if it was incorporated with an
<br />effective date of on or after January 1, 2000, and is disqualified from receiving funds under
<br />G.S. 136 -41.2. No municipality may receive any funds under this section, incorporated with an
<br />effective date on or after January 1, 2000, unless a majority of the mileage of its streets are
<br />open to the public. The previous sentence becomes effective with respect to distribution of
<br />funds on or after July 1, 1999.
<br />HISTORY: 1971, c. 77, s. 2; 1973, c. 476, s. 193; c. 752; 1979, c. 12, s. 1; 1979, 2nd Sess.,
<br />c. 1137, s. 49; 1981, c. 4, s. 2; 1985 (Reg. Sess., 1986), c. 934, s. 2; 1991, c. 325, s. 8;
<br />1993, c. 485, s. 24; 1999 -458, s. 6; 2001 -427, s. 13(a); 2001 -487, s. 118(b); 2002 -72, s. 5;
<br />2003 -349, s. 5; 2004 -203, s. 5(j); 2007 -323, s. 31.16.3(d); 2008 -134, s. 14(b).
<br />NOTES: LOCAL MODIFICATION. -- Burke: 1983, c. 273, 1983 (Reg. Sess., 1984), c. 1034, s.
<br />127; 1985, c. 326; Onslow: 2009 -18, s. 2; Pender: 1993 (Reg. Sess., 1994), c. 577, s. 1,
<br />2003 -416, S. 14; Roanoke Rapids. 1973, c. 3.
<br />EDITOR'S NOTE. -- Session Laws 2007 -323, s. 1.2, provides: "This act shall be known as the
<br />'Current Operations and Capital Improvements Appropriations Act of 2007'."
<br />Session Laws 2007 -323, s. 32.5 is a severability clause.
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