Record #:

28699

Author(s):

Denning, Shea Riggsbee; Rivenbark, William C.

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.

Source:

Local Finance Bulletin (NoCar KFN 7888 .L62), Vol. Issue 32, Nov 2004, p1-6, f

Subject(s):

Taxation--Rates and tables; Tax assessment--North Carolina