The governing body of said town may levy taxes for the fiscal year, July 1, 1951, to June 30, 1952, at any time after the effective date of this act and do all other things preliminary to making such levy as is by law provided. The list of real and personal property and polls within the corporate limits of the Town of White Lake as listed for taxation in Bladen County, shall be used by said town. Taxpayers may prepay said taxes at any time after the tax rate is fixed in 1951. Taxes collected pursuant to said levy may be expended for and during the fiscal year ending June 30, 1951, as well as for the ensuing year.
In 1952 and thereafter, said town shall be subject to the general laws of the state relating to the taxing powers of incorporated cities and towns.
(Session Laws 1951, Ch. 511, § 5)
Statutory reference:
Municipal taxation, see G.S. § 160A-206
Poll tax prohibited, see N.C. Const., Art. V, § 1
Taxation, see G.S. Ch. 105