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secti,m, thc b,,ard al' cotmtv cnmmissioners shall cause the school
<br />~uppbrment~d tax t. be comp,xed [br aLl property subject thereto.
<br />~he taxe~ cha~ co~pt~ted ~hall be shown ~eparatel.y on the county
<br />~ax r~cemt~ tbr th~ fiscal year, and the county shall collect the school
<br />supplemental tax in the same manner that count~ taxes are col-
<br />.[ec~ed. C ~tiections shall be remitted t ~ the local school administra-
<br />ttve unit within ~0 days a~er the close of each calendar month.
<br />Par:iai payments shall be pr,>portionately divided between the
<br />county and tho b>cal school administrative unit. The board of county
<br />conm~>si,mer~ may. in its discretion, deduct t>om the proceeds of the
<br />~q'h,,,,I >L~pp',t. mcnt:t~ tax the actual additi.nal cost to the county of
<br />le~ yin:', om~putmg, billing, and collecting the tax.
<br /> ,c, [t shal{ he tmlawful [br any part ot'u tax levied pursuant to
<br />this Article t,~ be used [br any purpose other than those purposes
<br />authorized by the election in the unit or district. ~ 1955. c. 1372. art.
<br />14, s. 9: 1965. e. 584, s. 1~; 19Th. e. 437, s. 6; 1981, e. 4ga, s. 1.~
<br />
<br />§ 115C-512. Expansion of existing supplemental
<br /> school tax area pursuant to merger of
<br /> school administrative units in certain
<br /> counties.
<br />
<br /> ~a, Th~s sucti~m applies
<br /> . 1, k'otmtte, ~hat have thrt:~, sch,~ol administrative units lo-
<br /> cated ~ntireb- within the county, only one of which units
<br /> has :z supplemental schnol tax m effect that is levied
<br /> exclusively by tho elected school board of the administra-
<br /> tt~e ut:it.
<br /> ~2, Countie~ that have three school administrative units, two
<br /> which :u'c er~tit'~-ly wkNin the county and one
<br />
<br /> .b, [~' a school administrative unit tn a c.unty t,) which this
<br />section applies mere'es ~th another school administrative unit in
<br />the c,)un~v, and one ,f thc merging units has previously voted a
<br />supplemental ~cho, d r~tx that is in e/'K, ct prior to and :xt the time of
<br />the merger, ri~en the geographic area subject to the supplemental
<br />school tax in effect prior tt~ the merger shall be expanded to include
<br />the entire geographic area encompassed by the new school admin-
<br />istrative unit resulting frnm the merger. The levy and collection of
<br />and the expenditure of revenues from the tax shall be expanded as
<br />herein provided without approval of the voters of the geo~aphic
<br />area directly affected bv the merger, and shall be used iht purposes
<br />provided in G.S.
<br /> ~bl~ If legislation is enacted providing for the merger of two
<br />school administrative unks located entirely within a county de-
<br />scribed in subdivisi,n la>~2~, and one of the mergqng units has
<br />previously voted a supplemental school tax that is in effect, then
<br />fi'om July 1. 199t. and tbr two years following the effective date of
<br />the merger, the board ofcommfssioners of the county in which the
<br />units are located may create a special tax dis icl pdrsuant to this
<br />Article consisting o~ one of the merging units and may levy a
<br />supplemental school tax in that district at a _-ate that is different
<br />from the rate levied in the remainder of the ' ~rged unit. The tax
<br />levied in the special district may be levied w: ,ut approval of the
<br />voters of the district but may not exceec e amount of the
<br />supplemental sch,,ol tax previously voted in o: :the merged units.
<br />
<br />411
<br />
<br />77
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