-
-
No events on calendar for this bill.
-
Re-ref Com On FinanceSenate | 2023-06-13Reptd FavSenate | 2023-06-13Re-ref to State and Local Government. If fav, re-ref to Finance. If fav, re-ref to Rules and Operations of the SenateSenate | 2023-06-07Withdrawn From ComSenate | 2023-06-07Ref To Com On Rules and Operations of the SenateSenate | 2023-05-04Passed 1st ReadingSenate | 2023-05-04Special Message Received From HouseSenate | 2023-05-04Special Message Sent To SenateHouse | 2023-05-04Passed 3rd ReadingHouse | 2023-05-04Passed 2nd ReadingHouse | 2023-05-04Placed On Cal For 05/04/2023House | 2023-05-03Withdrawn From ComHouse | 2023-05-03Re-ref Com On Rules, Calendar, and Operations of the HouseHouse | 2023-04-25Reptd FavHouse | 2023-04-25Re-ref Com On FinanceHouse | 2023-03-28Reptd FavHouse | 2023-03-28Ref to the Com on Local Government, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse | 2023-03-20Passed 1st ReadingHouse | 2023-03-20FiledHouse | 2023-03-15
-
COUNTIES
DEBTOR & CREDITOR
LANDOWNERS
LOCAL GOVERNMENT
PROPERTY
PUBLIC
REAL ESTATE
TAXATION
TAXES
PROPERTY
TAX COLLECTION
-
153A (Chapters); 153A-199 (Sections)
-
No counties specifically cited.
-
-
-
H395: Counties/Semiannual Assessments. Latest Version
Session: 2023 - 2024
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.