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§115C~507 AR'r :',6 TAX :q'PPI,E.MENTS F~,R S¢'HI,I)L.s ~115C-507 education requesting the election may. tbr any reason deemed sufficient by said board which shall be specified and recorded in the minutes of the board, withdraw the petition by the twenty-fifth day before the election, and if the petition be so withdrawn, the election. shall not be held Unless by some other provision of taw the holding of such election is manda'torv. In the case of a city administrative unit in any incorporated cit~; or town and fi)treed from [~ortions of contiguous counties, said pe}ition shall be presented to me govern- lng body of the city or town situated within, coterminous with. or embracing such city administrative unit. and the election shall be ordered by said governing body. and said governing N~dy shall perform al1 the duties pertaining to said election performed bv the board of county commissioners in elections held under tins AtZticle. (1955. c. 1372. art. 14. s. 6: 1959. c. 72: 198l. c. 423. s. 1:1993 IReg. Sess., 19941, c. 762. s. 9.~ Editor's Note. -- Session Laws 199:1 ~Reg. Sess.. 1994~ c. 762. s. 9. which amended this section, was effective -tan- uary 1. 1995. and applicable to all prima- ties and elections occurring on or after that date CASE NOTES Duty of County Commissioners Ministerial. --Tho county c,mm~i~,mn- order an election. After the bnard ,5t' education has approved the petition, the duty' of the commissmners is mm::t,~rial B,~lr',l ,,t' E[l~c v B,)ard of C~mnty 1923. decided under t%cmer corre- § 115C-507. Rules governing elections. All elections under this Chapter shall be held and conducted by the appropriate county or municipal boarci of elections. If the purpose of the election is to enlarge a city administrative unit, the notice of election shall include thc t.ollowing: a statement of the purpose of the election: a legal cl=scription of the area within which the election is to be held: and a statement that if a majority of those who shall vote in the area proposed to be consolidated with the city administrative unit shall vote in favor of such enlargement such area shall be consolidated with the city administrative unit, effective July I next following such election, and there shall there- after be levied in such area so consolidated with the city adminis- trative unit the same school taxes as shall be levied ir~ the other portions of the city administrative unit. including any tax levy to provide for the payment of school bonds theretofore issued by or for such city administrative unit or for all ,ir some part of the school area annexed to such city administrative unit. unless payment of such bonds has othe~vise been provided tin-. The notice of the election shall be given as provided in G.S. 163-3318~ and in addition include a legal description of the area within which the election is to be held, ~ind. it' any additional tax is proposed to be levied, the maximum rate of tax ~o be levied which shall not exceed the maximum prescribed by this Article, and the purpose of the tax. No new re~stration of voters's required, but the board of elections, in its discretion, may tis: ither Method Aor Method B set forth in G.S. 163-288.2 in actlvat,- .,: the voters in the territory. 407' 73