§ 153A-304.4. Reduction in law enforcement service district after annexation. - North Carolina Statutes

§ 153A‑304.4.  Reductionin law enforcement service district after annexation.

When any portion of a countylaw enforcement service district organized under G.S. 153A‑301(10) isannexed by a municipality, and the effective date of the annexation is a date otherthan a date in the month of June, the amount of the county law enforcementservice district tax levied on each parcel of real property in the district forthe fiscal year in which municipal taxes are prorated under G.S. 160A‑58.10shall be multiplied by the following fraction: the denominator shall be 12 andthe numerator shall be the number of full calendar months remaining in thefiscal year following the day on which the annexation becomes effective. Foreach parcel of real property in the portion of the district that is annexed,the product of the multiplication is the amount of the law enforcement servicedistrict tax to be refunded if the taxes have been paid, or released if thetaxes have not been paid. The finance officer of the county shall obtain fromthe assessor or tax collector of the county a list of the owners of the realproperty on which law enforcement service district taxes were levied in theterritory annexed, and the county shall pay the refund amount, if applicable,to the owner as shown on the records of the tax assessor of the real propertyas of the January 1 immediately preceding the date of the refund. Refundpayments shall come from any funds not otherwise restricted by law.  (2008‑134, s. 76(a).)