North Carolina General Statutes
Article 16 - County Service Districts; County Research and Production Service Districts; County Economic Development and Training Districts.
§ 153A-304.4 - Reduction in law enforcement service district after annexation.

153A-304.4. Reduction in law enforcement service district after annexation.
When any portion of a county law enforcement service district organized under G.S. 153A-301(10) is annexed by a municipality, and the effective date of the annexation is a date other than a date in the month of June, the amount of the county law enforcement service district tax levied on each parcel of real property in the district for the fiscal year in which municipal taxes are prorated under G.S. 160A-58.10 shall be multiplied by the following fraction: the denominator shall be 12 and the numerator shall be the number of full calendar months remaining in the fiscal year following the day on which the annexation becomes effective. For each parcel of real property in the portion of the district that is annexed, the product of the multiplication is the amount of the law enforcement service district tax to be refunded if the taxes have been paid, or released if the taxes have not been paid. The finance officer of the county shall obtain from the assessor or tax collector of the county a list of the owners of the real property on which law enforcement service district taxes were levied in the territory annexed, and the county shall pay the refund amount, if applicable, to the owner as shown on the records of the tax assessor of the real property as of the January 1 immediately preceding the date of the refund. Refund payments shall come from any funds not otherwise restricted by law. (2008-134, s. 76(a).)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 153A - Counties

Article 16 - County Service Districts; County Research and Production Service Districts; County Economic Development and Training Districts.

§ 153A-300 - Title; effective date.

§ 153A-301 - Purposes for which districts may be established.

§ 153A-302 - Definition of service districts.

§ 153A-303 - Extension of service districts.

§ 153A-303.1 - Removal of territory from service districts.

§ 153A-304 - Consolidation of service districts.

§ 153A-304.1 - Reduction in district after annexation.

§ 153A-304.2 - Reduction in district after annexation to Chapter 69 fire district.

§ 153A-304.3 - Changes in adjoining service districts.

§ 153A-304.4 - Reduction in law enforcement service district after annexation.

§ 153A-305 - Required provision or maintenance of services.

§ 153A-306 - Abolition of service districts.

§ 153A-307 - Taxes authorized; rate limitation.

§ 153A-308 - Bonds authorized.

§ 153A-309 - EMS services in fire protection districts.

§ 153A-309.2 - Rate limitation in certain districts - Alternative procedure for fire protection service districts.

§ 153A-309.3 - Rate limitation in certain districts - Fire protection service districts for industrial property.

§ 153A-310 - Rate limitation in certain districts - Alternative procedure for ambulance and rescue districts.

§ 153A-311 - Purposes for which districts may be established.

§ 153A-312 - Definition of research and production service district.

§ 153A-313 - Research and production service district advisory committee.

§ 153A-314 - Extension of service districts.

§ 153A-314.1 - Removal of territory from districts.

§ 153A-315 - Required provision or maintenance of services.

§ 153A-316 - Abolition of districts.

§ 153A-316.1 - Urban research service district (URSD).

§ 153A-316.2 - URSD advisory committee.

§ 153A-316.3 - Extension of URSD.

§ 153A-316.4 - Removal of territory from URSD.

§ 153A-316.5 - Required provision or maintenance of services in URSD.

§ 153A-316.6 - Abolition of URSD.

§ 153A-317 - Research and production service district taxes authorized; rate limitation.

§ 153A-317.1 - Urban research service district taxes authorized; rate.

§ 153A-317.11 - Purpose and nature of districts.

§ 153A-317.12 - Definition of economic development and training district.

§ 153A-317.13 - Advisory committee.

§ 153A-317.14 - Extension of economic development and training districts.

§ 153A-317.15 - Required provision or maintenance of skills training center.

§ 153A-317.16 - Abolition of economic development and training districts.

§ 153A-317.17 - Taxes authorized; rate limitation.