139-39. Alternative method of financing watershed improvement programs by special county tax.
The board of county commissioners in any county is authorized to call a special election to determine whether it be the will of the qualified voters of the county that they levy and cause to be collected annually, at the same time and in the same manner as the general county taxes are levied and collected, a special tax at a rate not to exceed twenty-five cents (25 ) on each one hundred dollars ($100.00) valuation of property in said county, to be known as a "Watershed Improvement Tax," the funds therefrom, if the levy be authorized by the voters of said county, to be used for the prevention of flood water and sediment damages, and for furthering the conservation, utilization and disposal of water and the development of water resources. Any special election shall be conducted in accordance with G.S. 163-287. (1959, c. 781, s. 10; 1967, c. 987, s. 8; 2013-381, s. 10.21; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 139 - Soil and Water Conservation Districts
Article 3 - Watershed Improvement Programs; Expenditure by Counties.
§ 139-39 - Alternative method of financing watershed improvement programs by special county tax.
§ 139-40 - Conduct of election.
§ 139-41 - Powers of county commissioners.
§ 139-41.1 - Powers of counties that are not authorized to levy watershed improvement taxes.
§ 139-41.2 - Review of watershed work plans.
§ 139-41.3 - Liability of owners of land associated with watershed improvement projects.
§ 139-42 - Article intended as supplementary.
§ 139-44 - Power of eminent domain conferred on counties.
§ 139-45 - Extraterritorial powers of counties.
§ 139-46 - Recreational and related aspects of watershed improvement programs.
§ 139-48 - Participation by cities, counties, industries and others.
§ 139-49 - Borrowing by local units for anticipated water supplies.