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No events on calendar for this bill.
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Ref To Com On Rules and Operations of the SenateSenate | 2021-09-27Passed 1st ReadingSenate | 2021-09-27Regular Message Received From HouseSenate | 2021-09-27Regular Message Sent To SenateHouse | 2021-09-24Passed 3rd ReadingHouse | 2021-09-23Passed 2nd ReadingHouse | 2021-09-23Added to CalendarHouse | 2021-09-23Cal Pursuant Rule 36(b)House | 2021-09-23Serial Referral To Rules, Calendar, and Operations of the House StrickenHouse | 2021-09-23Reptd Fav Com SubstituteHouse | 2021-09-23Re-ref Com On FinanceHouse | 2021-06-16Reptd FavHouse | 2021-06-16Re-ref Com On State GovernmentHouse | 2021-05-05Reptd FavHouse | 2021-05-05Ref to the Com on Local Government, if favorable, State Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse | 2021-04-29Passed 1st ReadingHouse | 2021-04-29FiledHouse | 2021-04-28
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COUNTIES
DEBTOR & CREDITOR
PROPERTY
PUBLIC
REAL ESTATE
TAXATION
TAXES
PROPERTY
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153A (Chapters); 153A-199 (Sections)
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No counties specifically cited.
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H721: Counties/Semiannual Assessment Payments. Latest Version
Session: 2021 - 2022
AN ACT authorizing counties to provide that assessments may be paid in either semiannual or annual installments.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 153A‑199 reads as rewritten:
§ 153A‑199. Payment of assessments in full or by installments.
(a) Within 30 days after the day that notice of confirmation of the assessment roll is published, each owner of assessed property shall pay his assessment in full, unless the board of commissioners has provided that assessments may be paid in semiannual or annual installments. If payment by installments is permitted, any portion of an assessment not paid within the 30‑day period shall be paid in semiannual or annual installments. The board shall in the assessment resolution determine whether payment may be made by semiannual or annual installments and set the number of installments, which may not be more than 10.40 for semiannual installments or 20 for annual installments.
(b) With respect to payment by installment, the board may providepayment:
(1) By semiannual installments, the board may provide either:
a. That the first installment with interest is due on the date when property taxes are due, and one installment with interest is due on the same date in each successive six‑month time period until the assessment is paid in full.
b. That the first installment with interest is due 60 days after the date that the assessment roll is confirmed, and future installments with interest are due on that same day in each successive six‑month time period until the assessment is paid in full.
(2) By annual installments, the board may provide either:
(1)a. That the first installment with interest is due on the date when property taxes are due, and one installment with interest is due on the same date in each successive year until the assessment is paid in full, or
(2)b. That the first installment with interest is due 60 days after the date that the assessment roll is confirmed, and one installment with interest is due on that same day in each successive year until the assessment is paid in full.
SECTION 2. This act is effective when it becomes law and applies to assessments for which the assessment roll is confirmed on or after that date.