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Record #:
17123
Author(s):
Abstract:
The total of the State and county tax on property says the constitution of North Carolina, shall not exceed fifteen cents on the hundred dollars value of property. However, counties are able to fix a higher rate for three reasons: the state does not levy any property tax under this provision; the fifteen cent limit does not apply to taxes for school purposes; the fifteen cent limit does not apply to taxes for special purposes.
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Record #:
17540
Author(s):
Abstract:
The author explains the statistical breakdown of state and local taxes between 1900 and 1938, noting increases and decreases by decade and the burden on city, county, and state.
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Record #:
28699
Author(s):
Abstract:
The North Carolina Association of County Commissioners publishes the effective tax rates for all state counties each year. This bulletin discusses the application of G.S. 159-11(e), which requires each taxing unit to disclose a revenue-neutral tax rate in its annual operating budget after a reappraisal year.
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Record #:
30340
Author(s):
Abstract:
The increase in the amount of wages and salaries paid in 1953 has resulted in substantial increases in the employment security taxes for most North Carolina employees. The rise in wages paid has resulted in an imbalance with the total reserve fund, which has required an increase in tax rates to put the ratio back.
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