Tax Law Changes - North Carolina Department Of Revenue - 2012 Page 35
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41G.S. § 105A-2(6) Debt Setoff: Authorizes a regional solid waste management authority
to collect unpaid delinquent debt by setting off the debt against a state income tax
refund.
(Effective June 28, 2012; HB 605, s. 1, S.L. 2012-88)
G.S. 153A-311 – G.S. 153A-317.1 — Revises the Laws Relating to County
Research and Production Service Districts and the Approval of Property Taxes in
Multijurisdictional Districts: Revises the standards that a county research and
production service district must meet when established by a county board of
commissioners. Establishes additional uses for which property within a service district
can be used. Establishes standards and rules by which an urban research service
district can be established and how such a district may levy a property tax within the
district.
(Effective June 21, 2012; HB 391, s. 1, S.L. 2012-152)
G.S. 153A-146 — Use of Contingent Based Contracts: Adds the new language: In
determining the liability of any taxpayer for a tax, a county may not employ an agent
who is compensated in whole or in part by the county for services rendered on a
contingent basis or any other basis related to the amount of tax, interest, or penalty
assessed against or collected from the taxpayer.
(Effective July 12, 2012; HB 462, s. 4, S.L. 2012-152.)
G.S. 153A-340 — Prohibit Issues of Permit Until Delinquent Property Taxes Are
Paid: Adds Sampson County to the list of counties that may by ordinance provide that
a special use permit or conditional use permit may not be issued under subsection (c1)
of this section to a person who owes delinquent property taxes, determined under G.S.
105-360, on property owned by the person. Such ordinance may provide that a special
use permit or conditional use permit may be issued to a person protesting the
assessment or collection of property taxes.
G.S. 153A-357 — Prohibit Issues of Permit Until Delinquent Property Taxes Are
Paid: Adds Sampson County to the list of counties that may by ordinance provide that
a permit may not be issued under subsection (a) of this section to a person who owes
delinquent property taxes, determined under G.S. 105-360, on property owned by the
person. Such ordinance may provide that a building permit may be issued to a person
protesting the assessment or collection of property taxes.
(Effective June 12, 2012; HB 296, s. 1, and 2, S.L. 2012-23)
G.S. 160A-206 — Use of Contingent Based Contracts: Adds the new language: In
determining the liability of any taxpayer for a tax, a city may not employ an agent who is
compensated in whole or in part by the city for services rendered on a contingent basis
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