NORTH CAROLINA GENERAL ASSEMBLY

1959 SESSION

 

 

CHAPTER 269

SENATE BILL 188

 

 

AN ACT TO AUTHORIZE THE BOARD OF COMMISSIONERS OF EDGECOMBE COUNTY TO RELEASE CERTAIN TAXES.

 

WHEREAS, for the tax year 1958 and years prior thereto, the Auditor of Edgecombe County or his assistants, upon request of taxpayers or other interested persons, has from time to time issued statements of taxes due upon specified parcels of real estate in Edgecombe County, pursuant to the provisions of G. S. 105-383; and

WHEREAS, through inadvertence or misunderstandings, some of said certificates of taxes due were erroneous or misleading but in some instances have been relied upon by purchasers or other interested parties to their detriment: Now, therefore,

 

The General Assembly of North Carolina do enact:

 

Section 1. The Board of Commissioners of Edgecombe County are hereby authorized and empowered to release certain ad valorem taxes for the year 1958 and prior years upon a finding that a purchaser or other interested party has reasonably relied upon a certificate setting forth taxes due issued by the county auditor or his assistant pursuant to the provisions of G. S. 105-383 and that such purchaser or other interested party has changed his position because of his reliance upon such certificate or has suffered a detriment thereby. The board shall enter in its minutes the parcels to be released, the years involved, and the reasons for authorizing the release.

Sec. 2. All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3. This Act shall be in full force and effect from and after its ratification.

In the General Assembly read three times and ratified, this the 10th day of April, 1959.