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NORTH CAROLINA STATUTES AND CODES

§ 105-473. Repeal of levy.

§ 105‑473.  Repeal oflevy.

(a)        The board ofelections of any county, upon the written request of the board of countycommissioners thereof, or upon receipt of a petition signed by qualified votersof the county equal in number to at least fifteen percent (15%) of the totalnumber of votes cast in the county at the last preceding election for theoffice of Governor, shall call a special election for the purpose of submittingto the voters of the county the question of whether the levy of a one percent(1%) sales and use tax theretofore levied should be repealed.

The special election shall beheld under the same rules and regulations applicable to the election of membersof the General Assembly. No new registration of voters shall be required. Allqualified voters in the county who are properly registered not later than 21days (excluding Saturdays and Sundays) prior to the election shall be entitledto vote at said election. The county board of elections shall give at least 20days' public notice prior to the closing of the registration books for thespecial election.

The county board of electionsshall prepare ballots for the special election which shall contain the words"FOR repeal of the one percent (1%) local sales and use tax levy,"and the words "AGAINST repeal of the one percent (1%) local sales and usetax levy," with appropriate squares so that each voter may designate hisvote by his cross (X) mark.

The county board of electionsshall fix the date of the special election; provided, however, that the specialelection shall not be held on the day of any biennial election for countyofficers, nor within 60 days thereof, nor within one year from the date of thelast preceding special election held under this section.

(b)        In the event amajority of those voting in a special election held pursuant to this sectionshall approve the repeal of the levy, the board of county commissioners shall,by resolution, proceed to terminate the levy and the imposition of the tax inthe taxing county unless and until the tax is levied again as provided in G.S.105‑466(a).

(c)        In addition, theboard of county commissioners may, by resolution and without the necessity ofan election proceed to terminate the levy and the imposition of the tax in thetaxing county if the tax was levied under the provisions of G.S. 105‑466(b).

(d)        No termination oftaxes levied and imposed under this Article shall be effective until the end ofthe fiscal year in which the repeal election was held.

(e)        The board of countycommissioners, upon adoption of said resolution, shall cause a certified copyof the resolution to be delivered immediately to the Secretary of Revenue,accompanied by a certified statement from the county board of elections, ifapplicable, setting forth the results of any special election approving therepeal of the tax in the county.

(f)         No liability forany tax levied under this Article which shall have attached prior to theeffective date on which a levy is terminated shall be discharged as a result ofsuch termination, and no right to a refund of tax or otherwise, which shallhave accrued prior to the effective date on which a levy is terminated shall bedenied as a result of such termination. (1971, c. 77, s. 2; 1973, c.476, s. 193; 1981, c. 560, s. 2; 1995, c. 461, s. 17.)

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