153A-148. Continuing taxes.
Except for taxes levied on property under the Machinery Act (Chapter 105, Subchapter II), a county may impose any authorized tax by a permanent ordinance that shall stand from year to year until amended or repealed, and it is not necessary to reimpose the tax in each annual budget ordinance. (1973, c. 822, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
§ 153A-146 - General power to impose taxes.
§ 153A-147 - Remedies for collecting taxes other than property taxes.
§ 153A-148 - Continuing taxes.
§ 153A-148.1 - Disclosure of certain information prohibited.
§ 153A-149 - Property taxes; authorized purposes; rate limitation.
§ 153A-150 - Reserve for reappraisal.
§ 153A-154.1 - Uniform provisions for local meals taxes.
§ 153A-155 - Uniform provisions for room occupancy taxes.
§ 153A-156 - Gross receipts tax on short-term leases or rentals.
§ 153A-156.1 - Heavy equipment gross receipts tax in lieu of property tax.