NORTH CAROLINA GENERAL ASSEMBLY
1971 SESSION

CHAPTER 834
SENATE BILL 835

AN ACT TO AUTHORIZE AND DIRECT THE TAX COLLECTING AUTHORITIES OF HALIFAX AND WARREN COUNTIES TO REFUND CERTAIN SCHOOL TAXES BECAUSE THE ACTS CREATING THE WARRENTON CITY ADMINISTRATIVE UNIT AND THE LITTLETON-LAKE GASTON SCHOOL DISTRICT WERE DECLARED BY THE FEDERAL COURTS TO BE INVALID AND UNCONSTITUTIONAL.

Whereas, by virtue of Chapter 628 of the Session Laws of 1969 the Littleton-Lake Gaston School District was established being composed of areas lying and being in Halifax County and in Warren County; and
Whereas, by virtue of Chapter 578 of the Session Laws of 1969 the Warrenton City Administrative Unit was created with boundaries coterminous with the present corporate limits of the Town of Warrenton; and
Whereas, by virtue of these acts the tax collecting authorities collected certain taxes which were to be spent for the benefit of schools in these two units; and
Whereas, the Federal Courts at the instance of certain Civil Rights groups declared both of said acts referred to above to be invalid, void and unconstitutional and therefore, the taxes collected under said acts were never spent or used and should be refunded to the taxpayers; Now, therefore,

The General Assembly of North Carolina do enact:

Section 1. That all school taxes collected from taxpayers and paid by said taxpayers to the tax collectors for the benefit of said Warrenton City Administrative Unit and for the benefit of Littleton-Lake Gaston School District, which said taxes have never been spent because the objectives were declared invalid, shall be and the same are hereby ordered to be refunded to the taxpayers in both Warren County and Halifax County, who paid said taxes.  The tax collecting authorities of both Warren and Halifax Counties are ordered and directed to make said refunds paid by the taxpayers in said school units or district as soon as possible and as soon as the exact amount due to each taxpayer living in said school unit or district can be ascertained.
Sec. 2. Refunds of taxes collected pursuant to Chapters 578 and 628 of the Session Laws of 1969, heretofore made, are hereby ratified, approved and confirmed.
Sec. 3. This act shall become effective upon ratification.
In the General Assembly read three times and ratified, this the 12th day of July, 1971.