§ 130A-62. Annual budget; tax levy. - North Carolina Statutes

§130A‑62.  Annual budget; tax levy.

(a)        A sanitary districtshall operate under an annual balanced budget adopted in accordance with theLocal Government Budget and Fiscal Control Act.

(b)        A sanitary districthas the option of either collecting its own taxes or having its taxes collectedby the county or counties in which it is located. Unless a district takesaffirmative action to collect its own taxes, taxes shall be collected by thecounty.

(c)        For sanitarydistricts whose taxes are collected by the county, before May 1 of each year,the assessor of each county in which the district is located shall certify tothe district board the total assessed value of property in the county subjectto taxation by the district. By July 1 or upon adoption of its annual budgetordinance, the district board shall certify to the county board ofcommissioners the rate of ad valorem tax levied by the district on property inthat county. Upon receiving the district's certification of its tax levy, thecounty commissioners shall compute the district tax for each taxpayer and shallseparately state the district tax on the county tax receipts for the fiscalyear. The county shall collect the district tax in the same manner that countytaxes are collected and shall remit these collections to the district at leastmonthly. Partial payments shall be proportionately divided between the countyand the district. The district budget ordinance may include an appropriation tothe county for the cost to the county of computing, billing, and collecting thedistrict tax. The amount of the appropriation shall be agreed upon by thecounty and the district, but may not exceed five percent (5%) of the districtlevy. Any agreement shall remain effective until modified by mutual agreement.The amount due the county for collecting the district tax may be deducted bythe county from its monthly remittances to the district or may be paid to thecounty by the district.

(d)        Sanitary districtselecting to collect their own taxes shall be deemed cities for the purposes ofthe Machinery Act, Subchapter II of Chapter 105 of the General Statutes. (1927,c. 100, s. 17; 1935, c. 287, ss. 3, 4; 1949, c. 880, s. 1; 1951, c. 17, s. 1;1957, c. 1357, s. 1; 1959, c. 994; 1963, c. 1226; 1965, c. 496, s. 3; 1971, c.780, s. 29; 1983, c. 891, s. 2; 1987, c. 45, s. 1; 1991 (Reg. Sess., 1992), c.1007, s. 38.)