§ 153A-146. General power to impose taxes. - North Carolina Statutes

Article 7.

Taxation.

§ 153A‑146.  General power to impose taxes.

A county may impose taxes only as specifically authorized by act of theGeneral Assembly. Except when the statute authorizing a tax provides forpenalties and interest, the power to impose a tax includes the power to imposereasonable penalties for failure to declare tax liability, if required, and toimpose penalties or interest for failure to pay taxes lawfully due within thetime prescribed by law or ordinance. The power to impose a tax also includesthe power to provide for its administration in a manner not inconsistent withthe statute authorizing the tax. (1868, c. 20, s. 8; Code, s. 707; Rev., s. 1318; C.S., s. 1297; 1973,c. 822, s. 1.)