AN ACT TO EXEMPT REAL AND PERSONAL PROPERTY LOCATED ON TRIBAL LANDS FROM PROPERTY TAX REGARDLESS OF OWNERSHIP AND TO AUTHORIZE THE DEPARTMENT OF REVENUE TO ENTER INTO AN AGREEMENT WITH THE EASTERN BAND OF CHEROKEE INDIANS REGARDING THE TAXATION OF TOBACCO PRODUCTS, AND TO AMEND THE REQUIREMENTS FOR DISTILLERY PERMIT HOLDERS TO SELL SPIRITUOUS LIQUOR DISTILLED ON PREMISES TO VISITORS OF THE DISTILLERY.
Senate amendment makes the following changes to the 3rd edition.
Adds new section GS 1E-2 stating that a county is not compelled to provide services on lands held in trust by the United States for the Eastern Band of Cherokee Indians unless there is an agreement between the Eastern Band and the county. The agreement must be approved by the Tribal Council of the Eastern Band and signed by the Principal Chief as well as the chair of the Board of County Commissioners.
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