115C-500. Superintendents must furnish boundaries of special taxing districts. It shall be the duty of superintendents to furnish tax listers at tax listing time the boundaries of each taxing district as provided in G.S. 115C-276(m). (1981, c. 423, s. 1.)
115C-501. Purposes for which elections may be called. (a) To Vote a Supplemental Tax. – Elections may be called by the local tax-levying authority to ascertain the will of the voters as to whether there shall be levied and collected a special tax in the several local school administrative units, districts, and other school areas, […]
115C-502. Maximum rate and frequency of elections. (a) A tax for supplementing the public school budget shall not exceed fifty cents (50 ) on the one-hundred-dollar ($100.00) value of property subject to taxation by the local school administrative unit: Provided, that in any local school administrative unit, district, or other school area having a total […]
115C-503. Who may petition for election. Local boards of education may petition the board of county commissioners for an election in their respective local school administrative units or for any school areas therein. A majority of the qualified voters who have resided for the preceding 12 months in an area which is adjacent to a […]
115C-504. Necessary information in petitions. The petition for an election shall contain such of the following information as may be pertinent to the proposed election: (1) Purpose for calling the proposed election. (2) A legally sufficient description of the area, by metes and bounds or otherwise, in which the election is requested. (3) The maximum […]
115C-505. Boards of education must consider petitions. The board of education to whom the petition requesting an election is addressed shall receive the petition and give it due consideration. If, in the discretion of the board of education, the petition for an election shall be approved, it shall be endorsed by the chairman and the […]
115C-506. Action of board of county commissioners or governing body of municipality. Petitions requesting special school elections and bearing the approval of the board of education of the local school administrative unit shall be presented to the board of county commissioners, and it shall be the duty of said board of county commissioners to call […]
115C-507. Rules governing elections. All elections under this Chapter shall be held and conducted by the appropriate county board of elections. If the purpose of the election is to enlarge a city administrative unit, the notice of election shall include the following: a statement of the purpose of the election; a legal description of the […]
115C-508. Effective date; levy of taxes. (a) If, in any election authorized by this Article, a majority of the voters voting in such election vote in favor of the enlargement of a city administrative unit, such enlargement shall become effective July 1 next following such election; and thereafter there shall be levied and collected in […]
115C-509. Conveyance of school property upon enlargement of city administrative unit. Before any election is called to enlarge a city administrative unit, if any school property is located in the area proposed to be consolidated with the city administrative unit, the board of education of such city administrative unit and the board of education of […]
115C-510. Elections in districts created from portions of contiguous counties. Districts already created and those that may be created from portions of two or more contiguous counties may hold elections under this Article to be incorporated or to vote a special local tax therein for the purposes enumerated in G.S. 115C-501. Elections for either purpose […]
115C-511. Levy and collection of taxes. (a) If a local school administrative unit or district has voted a tax to operate schools of a higher standard than that provided by State and county support, the board of county commissioners of each county in which the local school administrative unit is located is authorized to levy […]
115C-512. Expansion of existing supplemental school tax area pursuant to merger of school administrative units in certain counties. (a) This section applies to: (1) Counties that have three school administrative units located entirely within the county, only one of which units has a supplemental school tax in effect that is levied exclusively by the elected […]
115C-513. Special tax for certain merged school administrative units. (a) Scope. – This section applies to a merged school administrative unit that consists of one entire county and part of a second county and is composed of two merging units, one of which is located within one county and one of which is located partly […]
