115C-508. Effective date; levy of taxes.
(a) If, in any election authorized by this Article, a majority of the voters voting in such election vote in favor of the enlargement of a city administrative unit, such enlargement shall become effective July 1 next following such election; and thereafter there shall be levied and collected in the area consolidated with the city administrative unit the same school taxes as shall be levied in the other portions of the city administrative unit.
(b) If, in any election authorized by this Article, a majority of the voters voting in such election vote in favor of a supplemental tax, or in favor of the increase of a supplemental tax, or in favor of a tax to supplement and equalize educational advantages, the tax so authorized shall be levied and collected beginning with the fiscal year commencing July 1 next following such election. (1957, c. 1271, s. 8; 1981, c. 423, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 115C - Elementary and Secondary Education
Article 36 - Voted Tax Supplements for School Purposes.
§ 115C-500 - Superintendents must furnish boundaries of special taxing districts.
§ 115C-501 - Purposes for which elections may be called.
§ 115C-502 - Maximum rate and frequency of elections.
§ 115C-503 - Who may petition for election.
§ 115C-504 - Necessary information in petitions.
§ 115C-505 - Boards of education must consider petitions.
§ 115C-506 - Action of board of county commissioners or governing body of municipality.
§ 115C-507 - Rules governing elections.
§ 115C-508 - Effective date; levy of taxes.
§ 115C-509 - Conveyance of school property upon enlargement of city administrative unit.
§ 115C-510 - Elections in districts created from portions of contiguous counties.
§ 115C-511 - Levy and collection of taxes.
§ 115C-513 - Special tax for certain merged school administrative units.