§ 108A-90. Counties to levy taxes. - North Carolina Statutes

§ 108A‑90. Counties to levy taxes.

(a)        Whenever the Secretary or his representative assigns aportion of the nonfederal share of public assistance expenses to the countiesunder the rules and regulations of the Social Services Commission or theDepartment, the board of commissioners of each county shall levy and collectthe taxes required to meet the county's share of such expenses.

(b)        The board of county commissioners may combine any or all ofthe separate special taxes for each program of public assistance and for therelated administrative costs of such programs in place of levying separatespecial taxes for each item. This consolidated tax shall be sufficient, whencombined with other funds available for use for public assistance expenses fromany other source of county income and revenue (including borrowing inanticipation of collection of taxes), to meet the financial requirements ofpublic assistance programs, and the related administrative costs of eachprogram. The appropriations and expenditures for each of the several programsand for related administrative costs shall be separately stated and accountedfor. (1937, c. 288, ss. 9, 39;1969, c. 546, s. 1; 1971, c. 780, s. 35; 1973, c. 476, s. 138; c. 1418, s. 4;1981, c. 275, s. 1.)