Bill Summary for S 616 (2017-2018)
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Summary date:
Apr 4 2017
S.L. 2018-44
Bill Information:
| View NCGA Bill Details | 2017-2018 Session |
AN ACT AMENDING LAWS PERTAINING TO THE NORTH CAROLINA CONTROLLED SUBSTANCES ACT AND THE NORTH CAROLINA CONTROLLED SUBSTANCES REPORTING SYSTEM ACT, INCLUDING THE REVISION AND ESTABLISHMENT OF PENALTIES FOR CERTAIN VIOLATIONS, AND EXPRESSING THE INTENT TO APPROPRIATE ADDITIONAL FUNDS IN THE FUTURE FOR COMMUNITY-BASED SUBSTANCE USE DISORDER TREATMENT AND RECOVERY SERVICES, THE PURCHASE OF OVERDOSE MEDICATIONS, OPERATION MEDICINE DROP, AND A SPECIAL AGENT POSITION WITHIN THE STATE BUREAU OF INVESTIGATION, AND TO AMEND THE STATEWIDE TELEPSYCHIATRY PROGRAM THAT DELIVERS MENTAL HEALTH AND SUBSTANCE ABUSE CARE.Intro. by J. Davis.
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Bill summary
Amends GS 105-394 to provide that immaterial irregularities in listing, appraisal, or assessment of property for taxation, or in the levy or collection of the property tax or any other property tax proceeding or requirement, shall be taxed for the year in which the immaterial irregularity was discovered and for any of the preceding five years during which it escaped proper taxation in accordance with the assessed value it should have been assigned in each of the years for which it is to be taxed and the rate of tax imposed in each such year. Makes technical changes.