§ 105-272. Purpose of Subchapter. - North Carolina Statutes

§105‑272.  Purpose of Subchapter.

The purpose of this Subchapteris to provide the machinery for the listing, appraisal, and assessment ofproperty and the levy and collection of taxes on property by counties andmunicipalities. It is the intent of the General Assembly to make the provisionsof this Subchapter uniformly applicable throughout the State, and to assurethis objective no local act to become effective on or after July 1, 1971, shallbe construed to repeal or amend any section of this Subchapter in whole or inpart unless it shall expressly so provide by specific reference to the sectionto be repealed or amended. As used in this section, the term "localact" means any act of the General Assembly that applies to one or morecounties by name, to one or more municipalities by name, or to allmunicipalities within one or more named counties. (1939, c. 310, s. 1802; 1971,c. 806, s. 1; 1991, c. 11, s. 1.)