GSNC

Article 1. Local Development Act of 1925.

Local Modification.

(As to Article 1) Pitt: 1989 (Reg. Sess., 1990), c. 847, s. 1.

§ 158-1. [Repealed]

Repealed by Session Laws 1973, c. 803, s. 37.

Cross References.

See now G.S. 158-7.1 and 158-7.2.

Legal Periodicals.

For article, “Economic Development Incentives and North Carolina Local Governments: A Framework for Analysis,” see 91 N.C. L. Rev. 2021 (2013).

§ 158-2. [Repealed]

Repealed by Session Laws 1973, c. 803, s. 38.

Cross References.

See now G.S. 158-7.1 and 158-7.2.

§§ 158-3 through 158-7. [Repealed]

Repealed by Session Laws 1973, c. 803, ss. 39-43.

§ 158-7.1. Local development.

Economic Development. — Each county and city in this State is authorized to make appropriations for economic development purposes. These appropriations must be determined by the governing body of the city or county to increase the population, taxable property, agricultural industries, employment, industrial output, or business prospects of the city or county. These appropriations may be funded by the levy of property taxes pursuant to G.S. 153A-149 and 160A-209 and by the allocation of other revenues whose use is not otherwise restricted by law. The specific activities listed in subsection (b) of this section are not intended to limit the grant of authority provided by this section.
Specific Activities. — A county or city may undertake any of the following specific economic development activities under this section:
1. A county or city may acquire and develop land for an industrial park, to be used for manufacturing, assembly, fabrication, processing, warehousing, research and development, office use, or similar industrial or commercial purposes. A county may acquire land anywhere in the county, including inside of cities, for an industrial park, while a city may acquire land anywhere in the county or counties in which it is located. A county or city may develop the land by installing utilities, drainage facilities, street and transportation facilities, street lighting, and similar facilities; may demolish or rehabilitate existing structures; and may prepare the site for industrial or commercial uses. A county or city may convey property located in an industrial park pursuant to subsection (d) of this section.
2. A county or city may acquire, assemble, and hold for resale property that is suitable for industrial or commercial use. A county may acquire such property anywhere in the county, including inside of cities, while a city may acquire such property inside the city or, if the property will be used by a business that will provide jobs to city residents, anywhere in the county or counties in which it is located. A county or city may convey property acquired or assembled under this subdivision pursuant to subsection (d) of this section.
3. A county or city may acquire options for the acquisition of property that is suitable for industrial or commercial use. The county or city may assign such an option, following such procedures, for such consideration, and subject to such terms and conditions as the county or city deems desirable.
4. A county or city may acquire, construct, convey, or lease a building suitable for industrial or commercial use.
5. A county or city may construct, extend or own utility facilities or may provide for or assist in the extension of utility services to be furnished to an industrial facility, whether the utility is publicly or privately owned.
6. A county or city may extend or may provide for or assist in the extension of water and sewer lines to industrial properties or facilities, whether the industrial property or facility is publicly or privately owned.
7. A county or city may engage in site preparation for industrial properties or facilities, whether the industrial property or facility is publicly or privately owned.
8. A county or city may make grants or loans for the rehabilitation of commercial or noncommercial historic structures, whether the structure is publicly or privately owned.
Public Hearing. — Any appropriation or expenditure for economic development purposes pursuant to this section must be approved by the county or city governing body after a public hearing, which may be part of the public hearing on the annual budget pursuant to G.S. 159-12 if the appropriation or expenditure is included in the annual budget. If the appropriation or expenditure is not included in the annual budget, the county or city shall hold at least one public hearing, publishing notice of the public hearing at least 10 days before the public hearing is held. If the appropriation or expenditure is for the acquisition of an interest in real property, the notice shall describe the interest to be acquired, the proposed acquisition cost of such interest, the governing body’s intention to approve the acquisition, the source of funding for the acquisition and such other information needed to reasonably describe the acquisition. If the appropriation or expenditure is for the improvement of privately owned property by site preparation or by the extension of water and sewer lines to the property, the notice shall describe the improvements to be made, the proposed cost of making the improvements, the source of funding for the improvements, the public benefit to be derived from making the improvements, and any other information needed to reasonably describe the improvements and their purpose.
Interests in Real Property. — A county or city may lease or convey interests in real property held or acquired pursuant to subsection (b) of this section in accordance with the procedures of this subsection. A county or city may convey or lease interests in property by private negotiation and may subject the property to such covenants, conditions, and restrictions as the county or city deems to be in the public interest or necessary to carry out the purposes of this section. Any such conveyance or lease must be approved by the county or city governing body, after a public hearing. The county or city shall publish notice of the public hearing at least 10 days before the hearing is held; the notice shall describe the interest to be conveyed or leased, the value of the interest, the proposed consideration for the conveyance or lease, and the governing body’s intention to approve the conveyance or lease. Before such an interest may be conveyed, the county or city governing body shall determine the probable average hourly wage to be paid to workers by the business to be located at the property to be conveyed and the fair market value of the interest, subject to whatever covenants, conditions, and restrictions the county or city proposes to subject it to. The consideration for the conveyance may not be less than the value so determined.
(d1) Repealed by Session Laws 1993, c. 497, s. 22.

(d2) Calculation of Consideration. — In arriving at the amount of consideration that it receives, the Board may take into account prospective tax revenues from improvements to be constructed on the property, prospective sales tax revenues to be generated in the area, as well as any other prospective tax revenues or income coming to the county or city over the next 10 years as a result of the conveyance or lease provided the following conditions are met:
1. The governing board of the county or city shall determine that the conveyance of the property will stimulate the local economy, promote business, and result in the creation of a substantial number of jobs in the county or city that pay at or above the median average wage in the county or, for a city, in the county where the city is located. A city that spans more than one county is considered to be located in the county where the greatest population of the city resides. For the purpose of this subdivision, the median average wage in a county is the median average wage for all insured industries in the county as computed by the Department of Commerce, Division of Employment Security, for the most recent period for which data is available.
2. The governing board of the county or city shall contractually bind the purchaser of the property to construct, within a specified period of time not to exceed five years, improvements on the property that will generate the tax revenue taken into account in arriving at the consideration. Upon failure to construct the improvements specified in the contract, the purchaser shall reconvey the property back to the county or city.
Local Government Budget and Fiscal Control Act. — All appropriations and expenditures pursuant to this section shall be subject to the provisions of the Local Government Budget and Fiscal Control Acts of the North Carolina General Statutes, respectively, for cities and counties and shall be listed in the annual financial report the county or city submits to the Local Government Commission. The budget format for each such governing body shall make such disclosures in such detail as the Local Government Commission may by rule and regulation direct.
Limitation. — At the end of each fiscal year, the total of the following for each county and city may not exceed one-half of one percent (0.5%) of the outstanding assessed property tax valuation for the county or city as of January 1 preceding the beginning of the fiscal year:
1. The investment in property acquired at any time under subdivisions (b)(1) through (b)(4) of this section and owned at the end of the fiscal year.
2. The amount expended during the fiscal year under subdivisions (b)(5) and (b)(7) of this section.
3. The amount of tax revenue that was taken into account under subsection (d2) of this section and was expected to be received during the fiscal year.The Local Government Commission shall review the annual financial reports filed by counties and cities to determine if any county or city has exceeded the limit set by this subsection. If the Commission finds that a county or city has exceeded this limit, it shall notify the county or city. A county or city that receives a notice from the Commission under this subsection must submit to the Commission for its review and approval any appropriation or expenditure the county or city proposes to make under this section during the next three fiscal years. The Commission shall not approve an appropriation or expenditure that would cause a county or city to exceed the limit set by this subsection.
Repealed by Session Laws 1989, c. 374, s. 1.
Economic Development Agreement. — Each economic development agreement entered into between a private enterprise and a city or county shall clearly state their respective responsibilities under the agreement. Each agreement shall contain provisions regarding remedies for a breach of those responsibilities on the part of the private enterprise. These provisions shall include a provision requiring the recapture of sums appropriated or expended by the city or county upon the occurrence of events specified in the agreement. Events that would require the city or county to recapture funds would include the creation of fewer jobs than specified in the agreement, a lower capital investment than specified in the agreement, and failing to maintain operations at a specified level for a period of time specified in the agreement.

History. 1973, c. 803, s. 37; 1985, c. 639, s. 1; 1985 (Reg. Sess., 1986), c. 846, s. 1; c. 848, s. 1; c. 858, s. 1; c. 911, s. 1; c. 921, s. 1; 1987, c. 577, s. 1.1; 1989, c. 374, s. 1; 1991, c. 598, s. 6; c. 659, ss. 1, 2; 1991 (Reg. Sess., 1992), c. 793, s. 1; c. 799, s. 1; c. 938, s. 1; 1993, c. 31, s. 1; c. 42, s. 1; c. 246, ss. 1(a), 1(b); c. 275, s. 2; c. 358, s. 13; c. 497, ss. 22, 24; c. 536, ss. 1, 4; 2007-515, ss. 1, 7; 2011-401, s. 3.24; 2015-277, s. 1; 2019-112, s. 1.

Local Modification.

(As to Article 1) Burke: 1987 (Reg. Sess., 1988), c. 1002, s. 3.2; Chatham: 1993, c. 358, ss. 10-12; Clay: 1993, c. 520, s. 3; Davie: 1993, c. 536, s. 2; Duplin: 1991, c. 390; Henderson: 1993, c. 520, s. 3; (As to Article 1) Lenoir: 1987 (Reg. Sess., 1988), c. 1002, ss. 1-3; Mecklenburg: 1993, c. 174, s. 1; Rockingham: 1993, c. 536, s. 2; Transylvania: 1993, c. 520, s. 3; city of Brevard: 1993, c. 520, s. 3; city of Charlotte: 1993, c. 174, s. 1; (As to Article 1) city of Kinston: 1987 (Reg. Sess., 1990), c. 1002, ss. 1-3; (As to Article 1) city of Morganton: 1987 (Reg. Sess., 1988), c. 1002, s. 3.1; (As to subsection (d2)) city of Raleigh: 2009-468, s. 1; (As to subsection (h)) city of Winston-Salem: 2011-131, s. 2; town of Mocksville: 1993, c. 536, s. 2; town of Pittsboro: 1993, c. 358, ss. 10-12; town of Silver City: 1993, c. 358, ss. 10-12; town of Wallace: 1998-40, s. 2.

Editor’s Note.

Session Laws 1987, c. 577, s. 1 amended Session Laws 1985, c. 639, s. 4, as amended by Session Laws 1985 (Reg. Sess., 1986), cc. 846, 848, 849, 858, 874, 911, 916, 921, and Session Laws 1987, c. 203, which formerly made subsections (b) to (f) of this section applicable only to certain counties, municipalities and towns, to read solely: “This act shall become effective January 1, 1986.” Furthermore, subsection (g), which was enacted by Session Laws 1987, c. 577, s. 1.1 and excepted Buncombe County and municipalities therein from the provisions of subsections (b) to (f) was repealed by Session Laws 1989, c. 374, s. 1. Thus subsections (b) to (d), (e) and (f) now have statewide application.

Session Laws 1993, c. 272, s. 2 and c. 520, s. 4 created local modifications to subsection (d1) applicable to the cities of Brevard and High Point and to Clay, Henderson, and Transylvania Counties. Subsection (d1) was repealed by Session Laws 1993, c. 497, s. 22 and c. 536, s. 4.

Session Laws 1993, c. 497, which amended this section, in s. 25 provides: “Liberal Construction. This act, being necessary for the prosperity and welfare of the State and its inhabitants, shall be liberally construed to effect these purposes.”

Session Laws 1993, c. 497, which amended this section, in s. 29 provides that Sections 22, 23, and 24 do not affect appropriations or expenditures that are made by a county or city after the effective date of the act and were agreed to in writing by the county or city before the effective date of this agreement as part of an economic development. The act was effective upon ratification (July 23, 1993).

Session Laws 1993, c. 536, which amended this section, in s. 3 provides: “This act does not affect appropriations or expenditures that are made by a county or city after the effective date of this act and were agreed to in writing by the county or city before the effective date of this act as part of an economic development project.”

Session Laws 2019-112, s. 2, made the amendments to subsection (c) of this section by Session Laws 2019-112, s. 1, effective July 11, 2019, and applicable to appropriations and expenditures approved on or after that date.

Effect of Amendments.

Session Laws 2007-515, ss. 1, 7, effective August 30, 2007, substituted “acquire, construct, convey, or lease a building suitable for industrial or commercial use” for “acquire or construct one or more ‘shell buildings,’ which are structures of flexible design adaptable for use by a variety of industrial or commercial businesses. A county or city may convey or lease a shell building or space in a shell building pursuant to subsection (c) of this section” in subdivision (b)(4); and added subsection (h).

Session Laws 2011-401, s. 3.24, effective November 1, 2011, substituted “Department of Commerce, Division of Employment Security” for “Employment Security Commission” near the end of subdivision (d2)(1).

Session Laws 2015-277, s. 1, effective October 20, 2015, added subsection headings throughout the section; rewrote subsection (a) and the introductory language of subsection (b); added subdivision (b)(8); deleted “subsection (b) of” preceding “this section” in the first sentence of subsection (c); and deleted “subsections (b) and (c) of” preceding “this section” in the first sentence of subsection (e).

Session Laws 2019-112, s. 1, effective July 11, 2019, in subsection (c), inserted “for economic development purposes” and “which may be part of the public hearing on the annual budget pursuant to G.S. 159-12 if the appropriation or expenditure is included in the annual budget. If the appropriation or expenditure is not included in the annual budget,” substituted “hold at least one public hearing, publishing” for “publish” and inserted “public” before “hearing is held” at the end of the second sentence. For effective date and applicability, see Editor’s note.

Legal Periodicals.

For comment, “ ‘Don’t Know What a Slide Rule Is For’: The Need for a Precise Definition of Public Purpose in North Carolina in the Wake of Kelo v. City of New London,” see 28 Campbell L. Rev. 291 (2006).

For article, “Blinson V. State and the Continued Erosion of the Public Purpose Doctrine in North Carolina,” see 87 N.C.L. Rev. 644 (2009).

For article, “What Exactly Is a ‘Substantial Constitutional Question’ for Purposes of Appeal to the North Carolina Supreme Court?,” see 33 Campbell L. Rev. 211 (2011).

For article, “The People versus Corporate Welfare: North Carolina’s Forsaken Opportunity to Reverse Perversion of the Commerce Clause and to Reinvigorate the Public Purpose Doctrine,” see 33 Campbell L. Rev. 381 (2011).

For article, “Economic Development Incentives and North Carolina Local Governments: A Framework for Analysis,” see 91 N.C. L. Rev. 2021 (2013).

CASE NOTES

Constitutionality. —

This section does not violate the public purpose clause of the North Carolina Constitution. Maready v. City of Winston-Salem, 342 N.C. 708 , 467 S.E.2d 615, 1996 N.C. LEXIS 150 (1996).

Under the expanded understanding of public purpose, even the most innovative activities this section permits are constitutional so long as they primarily benefit the public and not a private party. Maready v. City of Winston-Salem, 342 N.C. 708 , 467 S.E.2d 615, 1996 N.C. LEXIS 150 (1996).

In an action challenging the constitutionality of an incentives agreement under G.S. 158-7.1(a) , judicial precedent had already determined that incentives granted pursuant to G.S. 158-7.1(a) did not violate N.C. Const., Art. V, § 2(1) and (7). Haugh v. County of Durham, 208 N.C. App. 304, 702 S.E.2d 814, 2010 N.C. App. LEXIS 2381 (2010).

In an action challenging the constitutionality of an incentives agreement under G.S. 158-7.1(a) , the incentives did not violate N.C. Const., Art. 1, § 32 because judicial precedent had already determined that G.S. 158-7.1(a) promoted the public benefit, and thus it necessarily was not an exclusive emolument. Haugh v. County of Durham, 208 N.C. App. 304, 702 S.E.2d 814, 2010 N.C. App. LEXIS 2381 (2010).

Public Purpose. —

An expenditure does not lose its public purpose merely because it involves a private actor; if an act will promote the welfare of a state or local government and its citizens, it is for a public purpose. Maready v. City of Winston-Salem, 342 N.C. 708 , 467 S.E.2d 615, 1996 N.C. LEXIS 150 (1996).

Standing. —

In an action challenging the constitutionality of an incentives agreement under G.S. 158-7.1(a) , although plaintiff citizens failed to allege payment of county property taxes, one citizen had standing where the citizen alleged that he had paid various other county taxes. Haugh v. County of Durham, 208 N.C. App. 304, 702 S.E.2d 814, 2010 N.C. App. LEXIS 2381 (2010).

Promotion of General Economic Welfare. —

Sections 158-8 through 158-15, 160A-209(c), and 153A-149(c) clearly indicate that this section is a part of a comprehensive scheme of legislation dealing with economic development whereby the General Assembly is attempting to authorize exercise of the power of taxation for the perceived public purpose of promoting the general economic welfare of the citizens of North Carolina. Maready v. City of Winston-Salem, 342 N.C. 708 , 467 S.E.2d 615, 1996 N.C. LEXIS 150 (1996).

Permissible Governmental Action. —

The activities this section authorizes are in keeping with those accepted as within the scope of permissible governmental action. Maready v. City of Winston-Salem, 342 N.C. 708 , 467 S.E.2d 615, 1996 N.C. LEXIS 150 (1996).

State and local government’s conduct in granting economic incentives to locate in North Carolina fostered the permissible goal of encouraging economic development in order to benefit the public, and, thus, the taxpayers could not show that their conduct in providing incentives such as tax credits to the business to locate its computer manufacturing facility in the county violated G.S. 158-7.1 . Blinson v. State, 186 N.C. App. 328, 651 S.E.2d 268, 2007 N.C. App. LEXIS 2191 (2007).

City acted within its authority when it entered into a purchase and development agreement with a hotel developer because a resolution by the city’s council did not improperly conflate the hotel site’s fair market value with the consideration which the city was to receive to artificially lower the hotel site’s value to match the developer’s offer. Wells v. City of Wilmington, 241 N.C. App. 640, 774 S.E.2d 355, 2015 N.C. App. LEXIS 513 (2015).

OPINIONS OF ATTORNEY GENERAL

A business development investment grant program designed to offer tax rebates for the purposes of “diversify[ing] the tax base, offer[ing] improved employment opportunities for the citizens” and “promot[ing] economic growth” may be permissible under this section depending upon whether it primarily serves a public purpose. See opinion of Attorney General to Robert B. Smith, Jr., Smith and Gamblin, PLLC Attorneys at Law, 1997 N.C. Op. Att'y Gen. 55 (8/29/97).

§ 158-7.2. Accounting for expenditures.

In the event funds appropriated for the purposes of this Article are turned over to any agency or organization other than the county or city for expenditure, no such expenditure shall be made until the county or city has approved the same, and all such expenditures shall be accounted for by the agency or organization at the end of the fiscal year for which they were appropriated.

History. 1973, c. 803, s. 38.

Legal Periodicals.

For article, “Economic Development Incentives and North Carolina Local Governments: A Framework for Analysis,” see 91 N.C. L. Rev. 2021 (2013).

§ 158-7.3. Development financing.

Definitions. — The following definitions apply in this section:
1. Development project. — A capital project that includes capital expenditures by both private persons and one or more units of local government and that increases net employment opportunities for residents of the development district or within a two-mile radius of the project, whichever is larger, and increases the local government tax base.If the district in which such a project will occur is outside a city’s central business district (as that district is defined by resolution of the city council, which definition is binding and conclusive), then, of the private development forecast for a development project by the development financing plan for the district in which the project will occur, a maximum of twenty percent (20%) of the plan’s estimated square footage of floor space may be proposed for use in retail sales, hotels, banking, and financial services offered directly to consumers, and other commercial uses other than office space. The twenty percent (20%) limitation in the preceding sentence does not apply to development financing districts located in a development tier one area, as defined in G.S. 143B-437.08 and created primarily for tourism-related economic development, such as developments featuring facilities for exhibitions, athletic and cultural events, show and public gatherings, racing facilities, parks and recreation facilities, art galleries, museums, and art centers.
2. Publish. — Insertion in a newspaper qualified under G.S. 1-597 to publish legal advertisements in the county or counties in which the unit is located.
3. Unit or unit of local government. — A county, city, town, or incorporated village.
Authorization. — A unit of local government may finance public improvements that are part of a development project with the proceeds of project development financing debt instruments, issued pursuant to Article 6 of Chapter 159 of the General Statutes, together with any other revenues that are available to the unit. Before it receives the approval of the Local Government Commission for issuance of project development financing debt instruments, the unit’s governing body must define a development financing district and adopt a development financing plan for the district. The county may act jointly with a city to finance a project, define a development financing district that is within the city, and adopt a development financing plan for the district.
Development Financing District. — A development financing district created pursuant to this section must be comprised of property that is one or more of the following:
1. Blighted, deteriorated, deteriorating, undeveloped, or inappropriately developed from the standpoint of sound community development and growth.
2. Appropriate for rehabilitation or conservation activities.
3. Appropriate for the economic development of the community.The total land area within development financing districts in a unit, including development financing districts created pursuant to G.S. 160A-515.1 , may not exceed five percent (5%) of the total land area of the unit. For the purposes of this section, land in a district created by a county that subsequently becomes part of a city, town, or incorporated village does not count against the five-percent (5%) limit for the city, town, or incorporated village unless the city, town, or incorporated village and the county have entered into an agreement pursuant to G.S. 159-107(e). A county may not include in a district created pursuant to this section any land that, at the time the district is created, is inside a city, town, or incorporated village.
Development Financing Plan. — The development financing plan must include all of the following:
1. A description of the boundaries of the development financing district.
2. A description of the proposed development of the district, both public and private.
3. The costs of the proposed public activities.
4. The sources and amounts of funds to pay for the proposed public activities.
5. The base valuation of the development financing district.
6. The projected incremental valuation of the development financing district.
7. The estimated duration of the development financing district.
8. A description of how the proposed development of the district, both public and private, will benefit the residents and business owners of the district in terms of jobs, affordable housing, or services.
9. A description of the appropriate ameliorative activities which will be undertaken if the proposed projects have a negative impact on residents or business owners of the district in terms of jobs, affordable housing, services, or displacement.
10. A requirement that the initial users of any new manufacturing facilities that will be located in the district and that are included in the plan will comply with the wage requirements referred to in subsection (e) of this section.
Wage Requirements. — A development financing plan shall include a requirement that the initial users of a new manufacturing facility to be located in the district and included in the plan must pay its employees an average weekly manufacturing wage that is either above the average manufacturing wage paid in the county in which the district will be located or not less than ten percent (10%) above the average weekly manufacturing wage paid in the State. The plan may include information on the wages to be paid by the initial users of a new manufacturing facility to its employees and any provisions necessary to implement the wage requirement. The issuing unit’s governing body shall not adopt a plan until the Secretary of Commerce certifies that the Secretary has reviewed the average weekly manufacturing wage required by the plan to be paid to the employees of a new manufacturing facility and has found either (i) that the wages proposed by the initial users of a new manufacturing facility are in compliance with the amount required by this subsection or (ii) that the plan is exempt from the requirement of this subsection. The Secretary of Commerce may exempt a plan from the requirement of this subsection if the Secretary receives a resolution from the issuing unit’s governing body requesting an exemption from the wage requirement and a letter from an appropriate State official, selected by the Secretary, finding that unemployment in the county in which the proposed district is to be located is especially severe. Upon the creation of the district, the unit of local government proposing the creation of the district shall take any lawful actions necessary to require compliance with the applicable wage requirement by the initial users of any new manufacturing facility included in the plan; however, failure to take such actions or obtain such compliance shall not affect the validity of any proceedings for the creation of the district, the existence of the district, or the validity of any debt instruments issued under Article 6 of Chapter 159 of the General Statutes. All findings and determinations made by the Secretary of Commerce under this subsection shall be binding and conclusive. For purposes of this section, the term “manufacturing facility” means any facility that is used in the manufacturing or production of tangible personal property, including the processing resulting in a change in the condition of the property.
County Review. — If the unit creating a development financing district and adopting a development financing plan is a city, town, or incorporated village, before adopting the plan the unit’s governing body shall send notice of the plan, by first-class mail, to the board of county commissioners of the county or counties in which the development financing district is located. The person mailing the notice shall certify that fact, and the date thereof, to the governing body, and the certificate is conclusive in the absence of fraud. Unless the board of county commissioners (or either board, if the district is in two counties) by resolution disapproves the proposed plan within 28 days after the date the notice is mailed, the governing body may proceed to adopt the plan.
Environmental Review. — Before adopting a plan for development financing districts, the issuing unit’s governing body shall submit the plan to the Secretary of Environmental Quality to review to determine if the construction and operation of any new manufacturing facility in the district will have a materially adverse effect on the environment and whether the company that will operate the facility has operated in substantial compliance with federal and State laws, regulations, and rules for the protection of the environment. If the Secretary finds that the new manufacturing facility will not have a materially adverse effect on the environment and that the company that will operate the facility has operated other facilities in compliance with environmental requirements, the Secretary shall approve the plan. In making the determination on environmental impact, the Secretary shall use the same criteria that apply to the determination under G.S. 159C-7 of whether an industrial project will have a materially adverse effect on the environment. The findings of the Secretary are conclusive and binding.
Plan Adoption. — Before adopting a plan for a development financing district, the issuing unit’s governing body shall hold a public hearing on the plan. The governing body shall, no more than 30 days and no less than 14 days before the day of the hearing, cause notice of the hearing to be published once and shall cause notice of the hearing to be mailed, by first-class mail, to all property owners and mailing addresses of the development financing district and to the governing body of any special district, as defined by G.S. 159-7 , within which the development financing district is located. The notice shall state the time and place of the hearing, shall specify its purpose, and shall state that a copy of the proposed plan is available for public inspection in the office of the unit’s clerk. At the public hearing, the governing body shall hear anyone who wishes to speak with respect to the proposed district and proposed plan. Unless a board of county commissioners or the Secretary of Environmental Quality has disapproved the plan pursuant to subsection (f) or (g) of this section, the governing body may adopt the plan, with or without amendment, at any time after the public hearing. However, the plan and the district do not become effective until the unit’s application to issue project development financing debt instruments has been approved by the Local Government Commission, pursuant to Article 6 of Chapter 159 of the General Statutes.
Plan Modification. — Subject to the limitations of this subsection, a governing body may, after the effective date of the district, amend a development financing plan adopted for a development financing district. Before making any amendment, the governing body shall follow the procedures and meet the requirements of subsections (e) through (h) of this section. The boundaries of the district may be enlarged only during the first five years after the effective date of the district and only if the area to be added has been or is about to be developed and the development is primarily attributable to development that has occurred within the district, as certified by the Local Government Commission. The boundaries of the district may be reduced at any time, but the unit may agree with the holders of any project development financing debt instruments to restrict its power to reduce district boundaries.
Plan Implementation. — In implementing a development financing plan, a unit may act directly, through one or more contracts with other public agencies, through one or more contracts with private agencies, or by any combination thereof. A private agency that enters into a contract with a unit for the implementation of a development financing plan is subject to the provisions of Article 8 of Chapter 143 of the General Statutes only to the extent specified in the contract.

History. 2003-403, s. 19; 2005-238, s. 1; 2005-407, s. 1; 2006-211, s. 3; 2006-252, s. 2.10; 2015-241, s. 14.30(v).

Editor’s Note.

Session Laws 2003-403, s. 25, makes this section effective upon certification of approval of amendment to Article V, § 14 of the Constitution of North Carolina, as proposed in Session Laws 2003-403, s. 1.

A G.S. 158-7.3 was enacted by Session Laws 1993, c. 497, s. 19, but was made effective upon certification of approval of an amendment to Article V of the Constitution of North Carolina relating to the authority of any county, city or town to borrow money, without the need of voter approval, and issue financing bonds to be used to finance public activities associated with private economic development projects. This amendment was submitted to the people on November 2, 1993 and was defeated. The section, therefore, never took effect.

Session Laws 2003-403, ss. 24 and 25, provide: “The amendment set out in Section 1 of this act shall be submitted to the qualified voters of the State at the statewide general election in November 2004, which election shall be conducted under the laws then governing elections in the State. Ballots, voting systems, or both may be used in accordance with Chapter 163 of the General Statutes. The question to be used in the voting systems and ballots shall be:

“[ ] FOR [ ] AGAINST

“Constitutional amendment to promote local economic and community development projects by (i) permitting the General Assembly to enact general laws giving counties, cities, and towns the power to finance public improvements associated with qualified private economic and community improvements within development districts, as long as the financing is secured by the additional tax revenues resulting from the enhanced property value within the development district and is not secured by a pledge of the local government’s faith and credit or general taxing authority, which financing is not subject to a referendum; and (ii) permitting the owners of property in the development district to agree to a minimum tax value for their property, which is binding on future owners as long as the development district is in existence.

“If a majority of votes cast on the question are in favor of the amendment set out in Section 1 of this act, the State Board of Elections shall certify the amendment to the Secretary of State. The amendment set out in Section 1 of this act and the amendments set out in Sections 2 through 21 of this act become effective upon this certification. The Secretary of State shall enroll the amendment so certified among the permanent records of that office. If a majority of votes cast on the question are not in favor of the amendment set out in Section 1 of this act, that amendment and the amendments set out in Sections 2 through 21 of this act do not go into effect.”

The constitutional amendment adding N.C. Const. Art. V, § 14, as proposed in Session Laws 2003-403, s. 1, was adopted by vote of the people at the general election held on November 2, 2004.

Session Laws 2003-403, s. 22, provides: “Liberal Construction. This act, being necessary for the prosperity and welfare of the State and its inhabitants, shall be liberally construed to effect these purposes.”

Session Laws 2003-403, s. 23, is a severability clause.

Session Laws 2005-238, s. 15, provides: “The General Assembly finds that the provisions of this act are necessary for the health and welfare of the State and as such finds that the act shall be construed liberally to effect its purposes.” Session Laws 2005-238, s. 1 added the next to the last sentence in subsection (c).

Session Laws 2005-238, s. 16, is a severability clause.

Effect of Amendments.

Session Laws 2005-238, s. 1, effective August 1, 2005, added the next-to-last sentence in the second paragraph of subsection (c).

Session Laws 2005-407, s. 1, effective September 20, 2005, added the last sentence in the second paragraph of subdivision (a)(1).

Session Laws 2006-211, s. 3, effective August 8, 2006, added the last sentence in subsection (j).

Session Laws 2006-252, s. 2.10, effective January 1, 2007, substituted “a development tier one area, as defined in G.S. 143B-437.08” for “an enterprise tier one area as defined in G.S. 105-129.3” in the second paragraph of subdivision (a)(1).

Session Laws 2015-241, s. 14.30(v), effective July 1, 2015, substituted “Secretary of Environmental Quality” for “Secretary of Environment and Natural Resources” in subsections (g) and (h).

Legal Periodicals.

For note, “Tax Increment Financing in North Carolina: The Myth of the Countermajoritarian Difficulty,” see 83 N.C. L. Rev. 1526 (2005).

§ 158-7.4. Interlocal agreements concerning economic development.

Any two or more units of local government may enter into contracts or agreements to execute undertakings pursuant to Part 1 of Article 20 of Chapter 160A of the General Statutes, under which each participating local government agrees to provide resources for the development of an industrial or commercial park or industrial or commercial site pursuant to G.S. 158-7.1 . In consideration for that participation, the unit or units in which the park or site is located may agree to place the proceeds from some or all property taxes levied on the park or site into a common fund or transfer those proceeds to a nonprofit corporation or other entity. The proceeds placed into the common fund or transferred to the other entity may then be distributed among the participating local governments as provided in the contract or agreement.
Any undertaking entered into pursuant to this section may be for that period that is agreed to by the participating local governments, up to a maximum of 99 years.
Any undertaking entered into pursuant to this section is binding upon each participating local government for the duration of the contract or agreement. Any participating local government may bring an action to specifically enforce the contract or agreement.

History. 2003-417, s. 2; 2005-72, s. 1.

Cross References.

As to revenue and expenditures for joint undertakings by local governments, see G.S. 160A-466 .

Editor’s Note.

This section was enacted as G.S. 158-7.3 and was redesignated as G.S. 158-7.4 at the direction of the Revisor of Statutes.

Effect of Amendments.

Session Laws 2005-72, s. 1, effective June 2, 2005, substituted “99” for “40” in subsection (b).

Article 2. Economic Development Commissions.

§ 158-8. Creation of municipal, county or regional commissions authorized; composition; joining or withdrawing from regional commissions.

The governing body of any municipality or the board of county commissioners of any county may by resolution create an economic development commission for said municipality or county. The governing bodies of any two or more municipalities and/or counties may by joint resolution, adopted by separate vote of each governing body concerned, create a regional economic development commission. A municipal or county economic development commission shall consist of from three to nine members, named for terms and compensation (if any) fixed by its respective governing body. The membership, compensation (if any), and terms of a regional economic development commission, and the formula for its financial support, shall be fixed by the joint resolution creating the commission. Additional governmental units may join a regional commission with the consent of all existing members. Any governmental unit may withdraw from a regional commission on two years’ notice to the other members. The resolution creating a municipal, county, or regional economic development commission may be modified, amended, or repealed in the same manner as it was originally adopted.

History. 1961, c. 722, s. 2; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Local Modification.

Cherokee: 1973, c. 1406; Columbus: 1993 (Reg. Sess., 1994), c. 706, s. 1; Graham: 1973, c. 1406; Jackson: 1973, c. 1406; Macon: 2015-15, s. 1; Nash: 1989, c. 697, s. 1; Swain: 1973, c. 1406; Union: 1993 (Reg. Sess., 1994), c. 706, s. 1.

Editor’s Note.

Session Laws 2002-126, s. 8.3, provides: “The State Board of Community Colleges, the Board of Governors of The University of North Carolina, and the Department of Commerce, in conjunction with the North Carolina Board of Economic Development and the seven regional economic development commissions, shall adopt a joint policy that requires the development of a five-year vision plan for each of the economic development regions in the State. The joint policy shall establish a task force for each economic development region. Each task force shall consist of at least one representative from each of the following: the regional economic development commission, the president, the board of trustees of each community college located in that region, the Chancellor, and the board of trustees of each university campus located in that region, and any additional persons as may be designated by the policy. The task force may appoint an executive committee and any subcommittees it deems appropriate.

“The policy shall direct each task force to develop a five-year vision plan for its economic development region. At a minimum, each vision plan shall determine the realistic economic development goals and the future job market in that region and shall identify community college and university courses currently offered or needed to effectuate the vision plan. The policy shall require the task forces to review and update their respective vision plans every five years.

“If the service area of any community college or university is in more than one economic development region, then the State Board of Community Colleges or the Board of Governors of The University of North Carolina, respectively, shall determine how the participation in the various task forces will be addressed.”

Session Laws 2002-126, s. 1.2, provides: “This act shall be known as ‘The Current Operations, Capital Improvements, and Finance Act of 2002’.”

Session Laws 2002-126, s. 31.3, provides: “Except for statutory changes or other provisions that clearly indicate an intention to have effects beyond the 2002-2003 fiscal year, the textual provisions of this act apply only to funds appropriated for, and activities occurring during, the 2002-2003 fiscal year. For example, uncodified provisions of this act relating to the Medicaid program apply only to the 2002-2003 fiscal year.”

Session Laws 2002-126, s. 31.6 is a severability clause.

Laws 2004-124, s. 13.6(c), repealed Session Laws 2002-126, s. 8.3, effective July 1, 2004.

Session Laws 2013-360, s. 15.28(a), repealed this section, effective June 30, 2014. However, Session Laws 2013-363, s. 5.7(a), amended Session Laws 2013-360, s. 15.28(a), so that this section was no longer included in the repeal.

Session Laws 2013-360, s. 1.1, provides: “This act shall be known as the ‘Current Operations and Capital Improvements Appropriations Act of 2013.’ ”

Session Laws 2013-360, s. 38.5 is a severability clause.

Session Laws 2021-90, s. 4, provides: “The Board of Directors of the Charlotte Regional Partnership, Inc., as authorized by Article 2 of Chapter 158 of the General Statutes, is abolished.”

CASE NOTES

Contributions Held Due. —

Where, from 1971 through February, 1982, defendant county participated as a member in plaintiff regional council’s activities, attending meetings and workshops and receiving the benefits of plaintiff’s plans and services, and during this time defendant made full payments of its proportionate share of plaintiff’s budget as set forth in plaintiff’s bylaws, and where, most significantly, defendant indicated in a letter of March 8, 1982, that the county board of commissioners unanimously voted to comply with the obligations incumbent on a withdrawing member, and furthermore, where defendant did not raise any material question of fact pertaining to plaintiff’s request that defendant should be estopped from denying its obligation, grant of plaintiff’s motion for summary judgment on its complaint seeking contributions due from defendant would be affirmed. Land-of-Sky Regional Council v. County of Henderson, 78 N.C. App. 85, 336 S.E.2d 653, 1985 N.C. App. LEXIS 4246 (1985).

§§ 158-8.1 through 158-8.8. [Repealed]

Repealed effective June 30, 2014, by Session Laws 2013-360, s. 15.28(a), as amended by Session Laws 2013-363, s. 5.7(a).

History. 1993, c. 321, s. 309(a); c. 561, s. 17(a); 1993 (Reg. Sess., 1994), c. 769, ss. 28.7(j), 28.8(a), 28.8(b); 1995, c. 488, s. 49(a), (b); c. 507, s. 25.5(a); c. 509, ss. 103-105; 1999-237, s. 16.5(a); 2010-184, s. 1, repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.2; 1993, c. 321, s. 309.1(a); c. 561, s. 17(b); 1993 (Reg. Sess., 1994), c. 769, ss. 28.7(k), 28.7(l), 28.8(c), 28.8(d), 28.9; 1995, c. 509, ss. 106-109; 1997-443, s. 11A.119(a); 1997-495, s. 87(a); 1999-237, ss. 16.5(b), 16.6(a); 2007-93, s. 3; 2010-184, s. 2; repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.3; 1993, c. 321, s. 309.2(a); c. 561, s. 17(c); 1993 (Reg. Sess., 1994), c. 769, ss. 28.7(m), 28.8(e), 28.8(f); 1995, c. 509, ss. 110, 111; 1997-155, s. 1; 1999-237, s. 16.5(c); 2010-184, s. 3; 2013-360, s. 15.28B(a); repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.4; 1997-495, s. 86; repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 159-8.4A; 2010-184, s. 4; repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.5; 2006-263, s. 1; 2007-323, s. 13.7(g); repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.6; 2006-263, s. 1; repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.7; 2006-263, s. 1; repealed by 2013-363, s. 5.7(a), effective June 30, 2014. s. 158-8.8; 2006-263, s. 1; repealed by 2013-363, s. 5.7(a), effective June 30, 2014.

Editor’s Note.

Former G.S. 158-8.1 pertained to creation of Western North Carolina Regional Economic Development Commission. Former G.S. 158-8.2 pertained to creation of North Carolina’s Northeast Commission. Former G.S. 158-8.3 pertained to creation of Southeastern North Carolina Regional Economic Development Commission. Former G.S. 158-8.4 pertained to removal of commission members. Former G.S. 158-8.4A pertained to State Board of Education members as ex officio commission members. Former G.S. 158-8.5 pertained to annual reporting requirement. Former G.S. 158-8.6 pertained to uniform standards. Former G.S. 158-8.7 pertained to use of State funds. Former G.S. 158-8.8 pertained to orientation for board members.

Effect of Amendments.

Session Laws 2010-184, s. 1, effective August 3, 2010, added subsection (b1).

§ 158-9. Organization of commission; rules and regulations; committees; meetings.

Upon its appointment, the economic development commission shall promptly meet and elect from among its members a chairman and such other officers as it may choose, for such terms as it shall prescribe in its rules and regulations. The commission shall adopt such rules and regulations not inconsistent herewith as it may deem necessary for the proper discharge of its duties. The chairman may appoint such committees as the work of the commission may require. The commission shall meet regularly, at least once every three months, at places and dates specified in the rules. Special meetings may be called as specified in the rules.

History. 1961, c. 722, s. 2; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

§ 158-10. Staff and personnel; contracts for services.

Within the limits of appropriated funds, the commission may hire and fix the compensation of any personnel necessary to its operations, contract with consultants for such services as it may require, and contract with the State of North Carolina or the federal government, or any agency or department thereof, for such services as may be provided by such agencies; and it is hereby empowered to carry out the provisions of such contracts as it may enter.

History. 1961, c. 722, s. 2; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

§ 158-11. Office and equipment.

Within the limits of appropriated funds, the commission may lease, rent, or purchase, or otherwise obtain suitable quarters and office space for its staff, and may lease, rent, or purchase necessary furniture, fixtures, and other equipment.

History. 1961, c. 722, s. 2; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

§ 158-12. Fiscal affairs generally; appropriations.

The commission may accept, receive, and disburse in furtherance of its functions any funds, grants, and services made available by the federal government and its agencies, the State government and its agencies, any municipalities or counties, and by private and civic sources.

Each municipality or county shall have authority to appropriate funds to any local or regional economic development commission which it may have created. These appropriations may be funded by levy of property taxes pursuant to G.S. 153A-149 and G.S. 160A-209 and by the allocation of other revenues whose use is not otherwise restricted by law.

History. 1961, c. 722, s. 2; 1973, c. 803, s. 44; c. 1446, s. 26; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

§ 158-12.1. [Repealed]

Repealed effective June 30, 2014, by Session Laws 2013-360, s. 15.28(a), as amended by Session Laws 2013-363, s. 5.7(a).

History. 2000-67, s. 14.9; 2005-364, s. 3; 2007-93, s. 4; 2008-134, s. 77; repealed by 2013-363, s. 5.7(a), effective June 30, 2014.

Editor’s Note.

Former G.S. 158-12.1 pertained to commission funds secured the security of deposits of commission funds at financial institutions, and public officer or employee immunity from liability for any losses sustained by default or insolvency of the depository.

§ 158-13. Powers and duties.

Any economic development commission created pursuant to this Article shall:

Receive from any municipal, county, joint, or regional planning board or commission with jurisdiction within its area an economic development program for part or all of the area;
Formulate projects for carrying out such economic development program, through attraction of new industries, encouragement of existing industries, encouragement of agricultural development, encouragement of new business and industrial ventures by local as well as foreign capital, and other activities of a similar nature;
Conduct industrial surveys as needed, advertise in periodicals or other communications media, furnish advice and assistance to business and industrial prospects which may locate in its area, furnish advice and assistance to existing businesses and industries, furnish advice and assistance to persons seeking to establish new businesses or industries, and engage in related activities;
Encourage the formation of private business development corporations or associations which may carry out such projects as securing and preparing sites for industrial development, constructing industrial buildings, or rendering financial or managerial assistance to businesses and industries; furnish advice and assistance to such corporations or associations;
(4a) Use grant funds to make loans for purposes permitted by the federal government, by the grant agreement and in furtherance of economic development; the economic development commission may delegate to another organization or agency the implementation of the grant’s purposes, subject to approval by the federal agency involved and the commission’s board of directors.
Carry on such other activities as may be necessary in the proper exercise of the functions described herein.

History. 1961, c. 722, s. 2; 1979, c. 775; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

Session Laws 2005-276, ss. 13.8(a)-(e), provides: “(a) By February 15 of each fiscal year, the seven regional economic development commissions shall report to the Joint Legislative Commission on Governmental Operations and the Fiscal Research Division the following information:

“(1) The preceding fiscal year’s program activities, objectives, and accomplishments.

“(2) The preceding fiscal year’s itemized expenditures and fund sources.

“(3) Demonstration of how the commission’s regional economic development and marketing strategy aligns with the State’s overall economic development and marketing strategies.

“(4) To the extent they are involved in promotion activities such as trade shows, visits to prospects and consultants, advertising and media placement, the commission shall demonstrate how they have generated qualified leads.

“(b) Each of the commissions shall provide to the Fiscal Research Division a copy of their annual audited financial statement within 30 days of issuance of the statement.

“(c) The reporting requirements for regional economic development commissions, as provided in subsection (a) of this section, shall be reviewed annually by the North Carolina Partnership for Economic Development, and recommendations for changes to the reporting requirements shall be made to the Fiscal Research Division, the President Pro Tempore of the Senate, and the Speaker of the House of Representatives.

“(d) Regional economic development commissions shall receive quarterly allocations of the funds appropriated in this act to the Department of Commerce for regional economic development commissions.

“(e) Regional economic development commissions shall remain in the Department of Commerce’s Budget Code 14601 with other State-aided nonprofit entities.”

For prior similar provisions, see Session Laws 2003-284, s. 12.8 (a)-(f).

§ 158-14. Regional planning and economic development commissions authorized.

Any municipalities and/or counties desiring to exercise the powers granted by this Article may, at their option, create a regional planning and economic development commission, which shall have and exercise all of the powers and duties granted to a regional economic development commission under this Article and in addition the powers and duties granted to a regional planning commission under Article 23 of Chapter 153. In the event that such a combined commission is created, it shall keep separate books of accounts for appropriations and expenditures made pursuant to this Article and for appropriations and expenditures made pursuant to Article 23 of Chapter 153. The financial limitations set forth in each such Article shall govern expenditures made pursuant to such Article.

History. 1961, c. 722, s. 2; 1965, c. 431, s. 2; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

Article 23 of Chapter 153, cited in the first and second sentences of this section, was repealed by Session Laws 1973, c. 822. See now Article 19 of Chapter 153A.

§ 158-15. Powers granted herein supplementary.

The powers granted to counties and municipalities by this Article shall be deemed supplementary to any powers heretofore or hereafter granted by any general or local act for the same or similar purposes, and in any case where the provisions of this Article conflict with or are different from the provisions of any other act, the board of county commissioners or the municipal governing board may in its discretion proceed in accordance with the provisions of this Article or, as an alternative method, in accordance with the provisions of such other act.

History. 1961, c. 722, s. 2; 2013-360, s. 15.28(a); 2013-363, s. 5.7(a).

Editor’s Note.

Article 2A. Multi-County Water Conservation and Infrastructure District.

§ 158-15.1. Multi-County Water Conservation and Infrastructure District.

There is established the Multi-County Water Conservation and Infrastructure District, which is a public authority for the purpose of the Local Government Budget and Fiscal Control Act.
The member counties of the Multi-County Water Conservation and Infrastructure District are Bertie, Caswell, Forsyth, Granville, Guilford, Halifax, Martin, Northampton, Person, Rockingham, Stokes, Surry, Vance, Warren, and Washington.
The governing body of the Multi-County Water Conservation and Infrastructure District is the Multi-County Water Commission. One member of this Commission shall be appointed for a three-year term by the board of commissioners of each member county.
All monies received by the State of North Carolina for sale of water under the Roanoke River Basin Compact, if enacted, shall be paid to the Multi-County Water Conservation and Infrastructure District.
The District may accept for any of its purposes and functions any and all donations, grants of money, equipment, supplies, materials and services (conditional or otherwise) from any state or the United States or any subdivision or agency thereof, or interstate agency, or from any political subdivision of this State or any other state, or from any institution, person, firm or corporation, and may receive, utilize and dispose of the same. The nature, amount and condition, if any, attendant upon any donation or grant accepted pursuant to this subsection together with the identity of the donor or grantor, shall be detailed in the annual audit of the District.
At times specified by the Multi-County Water Commission, net revenues after operating expenses of the District shall be paid to each of the fifteen member counties according to the following formula: (i) one-half pro-rata based on the population located within the Roanoke River basin area of each member county; and (ii) one-half pro-rata based on the land area located within the Roanoke River Basin area of each county.
Member counties may use funds received under this section for public purposes relating to infrastructure development, economic development, and water conservation.
The Commission may adopt such rules as may be needful for operation of its affairs, and shall employ and terminate personnel as if it were a county.

History. 1995, c. 507, s. 26.12; 1996, 2nd Ex. Sess., c. 18, s. 24.22(a); 1997-443, s. 15.48(a).

§§ 158-15.2 through 158-15.9.

Reserved for future codification purposes.

Article 3. Tax Elections for Industrial Development Purposes.

§ 158-16. Board of commissioners may call tax election; rate and purposes of tax.

The board of county commissioners in any county is authorized and empowered to call a special election to determine whether it be the will of the qualified voters of said county that they levy and cause to be collected annually, at the same time and in the same manner as the general county taxes are levied and collected, a special tax at a rate not to exceed five cents (5¢) on each one hundred dollars ($100.00) valuation of property in said county, to be known as an “industrial development tax,” the funds therefrom, if the levy be authorized by the voters of said county, to be used for the purpose of attracting new and diversified industries to said county, and for the encouragement of new business and industrial ventures by local as well as foreign capital, and for the purpose of aiding and encouraging the location of manufacturing enterprises, making industrial surveys and locating industrial plants in said county, and for the purpose of encouraging agricultural development in said county. Any special election shall be conducted in accordance with G.S. 163-287 .

History. 1959, c. 212, s. 1; 2013-381, s. 10.25; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.

Local Modification.

Mitchell: 1963, c. 157.

Re-recodification; Technical and Conforming Changes.

Session Laws 2017-6, s. 3, provides, in part: “The Revisor of Statutes shall recodify Chapter 138A of the General Statutes, Chapter 120C of the General Statutes, as well as Chapter 163 of the General Statutes, as amended by this act, into a new Chapter 163A of the General Statutes to be entitled ‘Elections and Ethics Enforcement Act,’ as enacted by Section 4 of this act. The Revisor may also recodify into the new Chapter 163A of the General Statutes other existing statutory laws relating to elections and ethics enforcement that are located elsewhere in the General Statutes as the Revisor deems appropriate.” The Revisor was further authorized to make technical and conforming changes to catchlines, internal citations, and other references throughout the General Statutes to effectuate this recodification. Pursuant to this authority, the Revisor substituted “G.S. 163A-1592” for “G.S. 163-287” in the last sentence.

Session Laws 2018-146, ss. 3.1(a), (b), and 6.1, repealed Session Laws 2017-6, s. 3, and authorized the Revisor of Statutes to re-recodify Chapter 163A into Chapters 163, 138A, and 120C and to revert the changes made by the Revisor pursuant to Session Laws 2017-6, s. 3. Pursuant to this authority, the Revisor of Statutes reverted the reference.

Effect of Amendments.

Session Laws 2013-381, s. 10.25, effective January 1, 2014, added the last sentence in this section. For applicability, see Editor’s note.

§ 158-17. Registration of voters; election under supervision of county board of elections.

There shall be no new registration of voters for such an election. Registration shall be open for registration of new voters in said county and registration of any and all legal residents of said county, who are or could legally be enfranchised as qualified voters for regular general elections, shall be carried out in accordance with the general election laws of the State of North Carolina as provided for local elections. Notice of such registration of new voters shall be published in a newspaper circulated in said county, once, not less than 55 days before and not more than 65 days before the election, stating the hours and days for registration. The special election, if called, shall be under the control and supervision of the county board of elections.

History. 1959, c. 212, s. 1; 1993 (Reg. Sess., 1994), c. 762, s. 11.

§ 158-18. Form of ballot; when ballots supplied; designation of ballot box.

The form of the question shall be substantially the words “For Industrial Development Tax,” and “Against Industrial Development Tax,” which alternates shall appear separated from each other on one ballot containing opposite, and to the left of each alternate, squares of appropriate size in one of which squares the voters may make a mark “X” to designate the voter’s choice for or against such tax. Such ballot shall be printed on white paper and each polling place shall be supplied with a sufficient number of ballots not later than the day before the election. At such special election the election board shall cause to be placed at each voting precinct in said county a ballot box marked “Industrial Development Tax Election.”