§ 115C-511. Levy and collection of taxes. - North Carolina Statutes

§ 115C‑511.  Levyand collection of taxes.

(a)        If a local school administrative unit or district has voteda tax to operate schools of a higher standard than that provided by State andcounty support, the board of county commissioners of each county in which thelocal school administrative unit is located is authorized to levy a tax on allproperty having a situs in the local school administrative unit for the purposeof supplementing the local current expense fund, the capital outlay fund, orboth.

(b)        Before April 15 of each year, the tax supervisor of eachcounty in which the local school administrative unit is located shall certifyto the superintendent of schools an estimate of the total assessed value ofproperty in the county subject to taxation on behalf of the local schooladministrative unit and any districts therein pursuant to this Article. Theboard of education, in the budget it submits to the board of countycommissioners, shall request the rate of ad valorem tax it wishes to havelevied on its behalf as a school supplemental tax, not in excess of the rateapproved by the voters. The board of county commissioners may approve ordisapprove this request in whole or in part, and may levy such rate ofsupplemental tax as it may find to be in the best interests of the taxpayersand the public schools, not in excess of the rate requested by the board ofeducation. Upon approving a supplemental tax levy pursuant to this section, theboard of county commissioners shall cause the school supplemental tax to becomputed for all property subject thereto. The taxes thus computed shall beshown separately on the county tax receipts for the fiscal year, and the countyshall collect the school supplemental tax in the same manner that county taxesare collected. Collections shall be remitted to the local school administrativeunit within 10 days after the close of each calendar month. Partial paymentsshall be proportionately divided between the county and the local schooladministrative unit. The board of county commissioners may, in its discretion,deduct from the proceeds of the school supplemental tax the actual additionalcost to the county of levying, computing, billing, and collecting the tax.

(c)        It shall be unlawful for any part of a tax levied pursuantto this Article to be used for any purpose other than those purposes authorizedby the election in the unit or district. (1955, c. 1372, art. 14, s. 9; 1965, c. 584, s. 12; 1975, c. 437, s. 6;1981, c. 423, s. 1.)