§ 105-300. Tax commission. - North Carolina Statutes

§105‑300.  Tax commission.

In all counties having a taxcommission or comparable agency, the commission or agency shall, except forlevying taxes, perform all the duties required by this Subchapter to beperformed by the board of equalization and review and the board of countycommissioners. All expenses incurred by the tax commission or agency or itsappointees in accordance with this Subchapter shall be paid by the county.Pursuant to Article VI, Sec. 9, of the North Carolina Constitution, the officeof member of a tax commission or comparable agency is hereby declared to be anoffice that may not be held concurrently with any other elective or appointiveoffice. (1939, c. 310, s. 410; 1971, c. 806, s. 1.)