NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

CHAPTER 235

SENATE BILL 161

AN ACT TO APPROVE, CONFIRM AND VALIDATE THAT ACTION OF THE ROCKINGHAM COUNTY BOARD OF COMMISSIONERS OF DECEMBER 2, 1974, WHICH EXTENDED THE LISTING PERIOD DURING WHICH THE SPECIAL PROPERTY TAX CLASSIFICATION PROVIDED THE ELDERLY MAY BE CLAIMED.

The General Assembly of North Carolina enacts:

Section 1. The action of the Rockingham County Board of Commissioners on December 2, 1974, reopening and extending the period authorized under G.S. 105-277.1(c) during which the special property tax classification provided therein for the elderly may be claimed until December 31, 1974, and any property tax refunds authorized to be made by virtue of such an extension, are hereby approved, confirmed, validated and declared to be proper, valid, and legal.

Sec. 2. This act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 7th day of May, 1975.