There is a newer version of the North Carolina General Statutes
2009 North Carolina Code
Chapter 156 - Drainage.
§ 156-140. Tax levy.
§ 156‑140. Tax levy.
In order to carry out and accomplish the objects and purposes of this Article, the board of commissioners of any such county may annually levy and collect a countywide tax not exceeding two cents (2¢) upon each one hundred dollars ($100.00) in value of the taxable property in such county. (1943, c. 553, s. 2.)
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