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N.C. Gen. Stat. § 156-140

Tax levy

1943, c. 553, s. 2.

In order to carry out and accomplish the objects and purposes of this Article, the board of commissioners of any such county may annually levy and collect a countywide tax not exceeding two cents (2¢) upon each one hundred dollars ($100.00) in value of the taxable property in such county.

Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.