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§105-297 <br /> <br />CH. 10~, TAXATION §105-299 <br /> <br /> Editor's Note. -- Session Laws 1993, <br />c. 539, which amended this section, in <br />13§9, as amended by Session Laws 1994, <br />Extra Session, ~ 24, $. 14(c), provides: <br />~ act becomes effective October 1, <br />1994, and applies to offenses occurring <br />on or after that date. Prosecutions for <br />Of~SE1Se8 cOmmlfit~l befOl'~ the <br />date of tkis act, are no~ abated or affected <br />by this act, and the statutes ~hat would <br />be applicable but for this act r~ms!n <br />applicable to those prosecutions.' <br /> Effect of Amendmente. -- The 1993 <br /> <br />amendment, effective October 1, 1994, <br />and applicable to offenses eccurring on or <br />after that date, in the last sentence of <br />subsection (g) substituted 'Class 1 mis- <br />demeanor' for "misdemeanor and fined <br />and/or imprisoned in the d/zcretion of <br />the court'; and in the last sentence of <br />subsection (h) inserted 'Class 3' preced- <br />ing %nlsdemeanor' and inserted 'only.~ <br /> Legal Periodical~ -- For article on <br />the need to reform North Carolina prop- <br />erty tax law, see 59 N.C.L. Rev. 675 <br />(1981). <br /> <br />CASE NOTES <br /> <br /> Stated in In re Besestt Furn. Indus., <br />Inc., 79 N.C. App. 258, 339 S.E.2d 16 <br />(1986). <br /> <br /> <br />