• Summary date: Apr 2 2019 - More information

    Amends GS 105-373 by allowing the governing body of a taxing unit to, in its discretion, relieve the tax collector of taxes owed that are ten or more years past due when it appears to the governing body that such taxes are uncollectable. Effective for taxable years beginning on or after January 1, 2019.

    Amends GS 105-472 to require the board of county commissioners in each taxing county to adopt a resolution in November (was, April) of each year that determines which of the methods of tax distribution (per capita or ad valorem) will be in effect during the next succeeding fiscal year. Adds that if the method of distribution is changed from the prior fiscal year, then the change does not become effective unless written notice is provided to the affected municipalities before December 15 in the year of the adoption of the resolution and copies of the notice are submitted to the Secretary of Revenue. Applies to resolutions determining the method of distribution adopted on or after the date that the act becomes law.

    Amends GS 75-41, concerning contracts with automatic renewal clauses, by adding that nothing in the statute creates liability for any public officer or employee of a political subdivision of the State for disbursement of public funds pursuant to a contract rendered void under (e), which provides that a violation of the statute renders the automatic renewal clause void and unenforceable. 

    Amends GS 143B-135.56 to amend the allocation of funds in the Parks and Recreation Trust Fund to require that 30% be used to provide matching funds to local governmental units or public authorities on a dollar-for-dollar basis for local park and recreation purposes, to local governmental units identified as a tier one area, or to a local governmental unit located within a tier one area (was, only to local governmental units or public authorities on a dollar-for-dollar basis for local park and recreation purposes). Applies to allocations on or after July 1, 2019.

    Amends GS 157-3, which sets out the definitions for use in the Housing Authorities Law by amending the definition of housing project to include the specified types of property and facilities that are acquired or constructed pursuant to a single plan or undertaking (in addition to the other specified purposes) to provide safe and sanitary housing for persons of low income, or moderate income, or low and moderate income, through payment of either or both of rent subsidies and relocation assistance (was, to provide safe and sanitary housing for persons of low income through payment of rent subsidies) from any source. Makes additional clarifying changes.

    Amends GS 160A-497, concerning city or county programs for senior citizen assistance by defining senior citizen to mean citizens who are at least 55 (was, 60) years old.

    Amends GS 160A-31, concerning annexation by petition; GS 160A-58.1, concerning a petition for annexation; and GS 160A-58.7, concerning annexation of municipal property by adding that the city council may include in the annexation ordinance a description of the area to be annexed any state-maintained street, street right-of-way, or easement. Deletes the provisions stating that a municipality has no legal interest in a state-maintained street unless it owns the underlying fee and not just an easement. 

    Amends GS 160A-536 by providing that in addition to the requirements listed in (d) of the statute, if the city enters into a contract with any person or entity other than its own forces or another governmental agency (was, enter into a contract with a private agency) for a service district, then the city must comply with the five listed requirements. Makes conforming changes to those requirements by replacing references to a "private agency" with "person or entity other than its own forces or another governmental agency."

    Amends GS 162A-211 by adding that revenue from system development fees calculated using the combined cost method may be expended for previously completed capital improvements for which capacity exists and for capital rehabilitation projects.


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