reglab/housing_qa huggingface dataset:
NC Gen Stat § 153A-145.3 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.3 - Counties enforce ordinances within public trust areas.

 153A-145.3. Counties enforce ordinances within public trust areas.(a) Notwithstanding the provisions of G.S. 113-131 or any other provision of law, a county may, by ordinance, define, prohibit, regulate, or abate acts, omissions, or conditions upon the State's ocean beaches and prevent or abate any unreasonable restriction of the public's rights to use the State's ocean beaches. In addition, a county may, in the interest of promoting the health, safety, and welfare of the public, regulate, restrict, or prohibit the placement, maintenance, location, or use of equipment, personal property, or debris upon the State's ocean beaches. A county may enforce any ordinance adopted pursuant to this section or any other provision of law upon the State's ocean beaches located within the county's jurisdictional boundaries to the same extent that a county may enforce ordinances within the county's jurisdictional boundaries. A county may enforce an ordinance adopted pursuant to this section by any remedy provided for in G.S. 153A-123. For purposes of this section, the term "ocean beaches" has the same meaning as in G.S. 77-20(e).(b) Nothing in this section shall be construed to (i) limit the authority of the State or any State agency to regulate the State's ocean beaches as authorized by G.S. 113-131, or common law as interpreted and applied by the courts of this State; (ii) limit any other authority granted to counties by the State to regulate the State's ocean beaches; (iii) deny the existence of the authority recognized in this section prior to the date this section becomes effective; (iv) impair the right of the people of this State to the customary free use and enjoyment of the State's ocean beaches, which rights remain reserved to the people of this State as provided in G.S. 77-20(d); (v) change or modify the riparian, littoral, or other ownership rights of owners of property bounded by the Atlantic Ocean; or (vi) apply to the removal of permanent residential or commercial structures and appurtenances thereto from the State's ocean beaches.  (2015-70, s. 1.)
NC Gen Stat § 153A-145.4 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.4 - Limitations on standards of care for farm animals.

 153A-145.4. Limitations on standards of care for farm animals.Notwithstanding any other provision of law, no county ordinance may regulate standards of care for farm animals. For purposes of this section, "standards of care for farm animals" includes the following: the construction, repair, or improvement of farm animal shelter or housing; restrictions on the types of feed or medicines that may be administered to farm animals; and exercise and social interaction requirements. For purposes of this section, the term "farm animals" includes the following domesticated animals: cattle, oxen, bison, sheep, swine, goats, horses, ponies, mules, donkeys, hinnies, llamas, alpacas, lagomorphs, ratites, and poultry.  (2015-192, s. 1.)
NC Gen Stat § 153A-145.5 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.5 - Adoption of sanctuary ordinance prohibited.

 153A-145.5. Adoption of sanctuary ordinance prohibited.(a) No county may have in effect any policy, ordinance, or procedure that limits or restricts the enforcement of federal immigration laws to less than the full extent permitted by federal law.(b) No county shall do any of the following related to information regarding the citizenship or immigration status, lawful or unlawful, of any individual:(1) Prohibit law enforcement officials or agencies from gathering such information.(2) Direct law enforcement officials or agencies not to gather such information.(3) Prohibit the communication of such information to federal law enforcement agencies.  (2015-294, s. 15(a).)
NC Gen Stat § 153A-145.6 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.6 - Requiring compliance with voluntary State regulations and rules prohibited.

 153A-145.6. Requiring compliance with voluntary State regulations and rules prohibited.(a) If a State department or agency declares a regulation or rule to be voluntary or the General Assembly delays the effective date of a regulation or rule proposed or adopted by the Environmental Management Commission, or any other board or commission, a county shall not require or enforce compliance with the applicable regulation or rule, including any regulation or rule previously or hereafter incorporated as a condition or contractual obligation imposed by, agreed upon, or accepted by the county in any zoning, land use, subdivision, or other developmental approval, including, without limitation, a development permit issuance, development agreement, site-specific development plan, or phased development plan.(b) This section shall apply to the following regulations and rules:(1) Those currently in effect.(2) Those repealed or otherwise expired.(3) Those temporarily or permanently held in abeyance.(4) Those adopted but not yet effective.(c) This section shall not apply to any water usage restrictions during either extreme or exceptional drought conditions as determined by the Drought Management Advisory Council pursuant to G.S. 143-355.1.  (2015-246, s. 2(a).)
NC Gen Stat § 153A-145.7 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.7 - Hours of certain alcohol sales.

 153A-145.7. Hours of certain alcohol sales.In accordance with G.S. 18B-1004(c), a county may adopt an ordinance allowing for the sale of malt beverages, unfortified wine, fortified wine, and mixed beverages beginning at 10:00 A.M. on Sunday pursuant to the licensed premises' permit issued under G.S. 18B-1001.  (2017-87, s. 4(b).)
NC Gen Stat § 153A-145.8 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.8 - Limitations on regulation of catering by bona fide farms.

 153A-145.8. Limitations on regulation of catering by bona fide farms.Notwithstanding any other provision of law, no county may require a business located on a property used for bona fide farm purposes, as provided in G.S. 160D-903(a), that provides on- and off-site catering services, to obtain a permit to provide catering services within the county. This section shall not be construed to exempt the business from any health and safety rules adopted by a local health department, the Department of Health and Human Services, or the Commission for Public Health.  (2020-18, s. 5(c); 2020-74, s. 21(a).)
NC Gen Stat § 153A-145.9 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.9 - Authorization of social district.

 153A-145.9. Authorization of social district.A county may adopt an ordinance designating a social district for use in accordance with G.S. 18B-904.1.  (2021-150, s. 20.1.)
NC Gen Stat § 153A-145.10 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 6 - Delegation and Exercise of the General Police Power.|§ 153A-145.10 - Authorization of expanded area for ABC licensed premises.

 153A-145.10. Authorization of expanded area for ABC licensed premises.In accordance with G.S. 18B-904(h), a county may adopt an ordinance authorizing permittees holding a permit under Article 10 or 11 of Chapter 18B of the General Statutes to utilize an area that is not part of the permittee's licensed premises for the outdoor possession and consumption of alcoholic beverages sold by the permittee.  (2021-150, s. 21.1.)
NC Gen Stat § 153A-146 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-146 - General power to impose taxes.

 153A-146. General power to impose taxes.(a) Authority. - A county may impose taxes only as specifically authorized by act of the General Assembly. Except when the statute authorizing a tax provides for penalties and interest, the power to impose a tax includes the power to impose reasonable penalties for failure to declare tax liability, if required, and to impose penalties or interest for failure to pay taxes lawfully due within the time prescribed by law or ordinance. In determining the liability of any taxpayer for a tax, a county may not employ an agent who is compensated in whole or in part by the county for services rendered on a contingent basis or any other basis related to the amount of tax, interest, or penalty assessed against or collected from the taxpayer. The power to impose a tax also includes the power to provide for its administration in a manner not inconsistent with the statute authorizing the tax.(b) Prohibition. - A county may not impose a license, franchise, or privilege tax on a person engaged in any of the businesses listed in this subsection:(1) Supplying piped natural gas.(2) Providing telecommunications service taxed under G.S. 105-164.4(a)(4c).(3) Providing video programming taxed under G.S. 105-164.4(a)(6).(4) Providing electricity.  (1868, c. 20, s. 8; Code, s. 707; Rev., s. 1318; C.S., s. 1297; 1973, c. 822, s. 1; 2012-152, s. 4; 2012-194, s. 61.5(b); 2015-6, s. 2.18(b); 2015-109, s. 1.)
NC Gen Stat § 153A-147 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-147 - Remedies for collecting taxes other than property taxes.

 153A-147. Remedies for collecting taxes other than property taxes.In addition to any other remedies provided by law, a county may collect any county tax by use of the remedies of levy and sale and attachment and garnishment, under the rules and according to the procedures prescribed by the Machinery Act (Chapter 105, Subchapter II) for the enforcement of tax liability against personal property. However, these remedies become available only on the due date of the tax and not before that time. (1973, c. 822, s. 1.)
NC Gen Stat § 153A-148 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-148 - Continuing taxes.

 153A-148. Continuing taxes.Except for taxes levied on property under the Machinery Act (Chapter 105, Subchapter II), a county may impose any authorized tax by a permanent ordinance that shall stand from year to year until amended or repealed, and it is not necessary to reimpose the tax in each annual budget ordinance. (1973, c. 822, s. 1.)
NC Gen Stat § 153A-148.1 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-148.1 - Disclosure of certain information prohibited.

 153A-148.1. Disclosure of certain information prohibited.(a) Disclosure Prohibited. - Notwithstanding Chapter 132 of the General Statutes or any other law regarding access to public records, local tax records that contain information about a taxpayer's income or receipts are not public records. A current or former officer, employee, or agent of a county who in the course of service to or employment by the county has access to information about the amount of a taxpayer's income or receipts may not disclose the information to any other person unless the disclosure is made for one of the following purposes:(1) To comply with a court order or a law.(2) Review by the Attorney General or a representative of the Attorney General.(3) To sort, process, or deliver tax information on behalf of the county, as necessary to administer a tax.(4) To exchange information with a regional public transportation authority or a regional transportation authority created pursuant to Article 26 or Article 27 of Chapter 160A of the General Statutes, when the information is needed to fulfill a duty imposed on the authority or on the county.(5) To exchange information with the Department of Revenue, when the information is needed to fulfill a duty imposed on the Department or on the county.(6) To include on a property tax receipt the amount of property taxes due and the amount of property taxes deferred on a residence classified under G.S. 105-277.1B, the property tax homestead circuit breaker.(7) To disclose to the authorized finance officer of any municipality located within the county tax information in the possession of the county, as necessary to administer a tax.(b) Punishment. - A person who violates this section is guilty of a Class 1 misdemeanor. If the person committing the violation is an officer or employee, that person shall be dismissed from public office or public employment and may not hold any public office or public employment in this State for five years after the violation.  (1993, c. 485, s. 33; 1994, Ex. Sess., c. 14, s. 66; 1998-139, s. 2; 2008-35, s. 1.4; 2016-92, s. 3.1(a).)
NC Gen Stat § 153A-150 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-150 - Reserve for reappraisal.

 153A-150. Reserve for reappraisal.Before the beginning of the fiscal year immediately following the effective date of a reappraisal of real property conducted as required by G.S. 105-286, the county budget officer shall present to the board of commissioners a budget for financing the cost of the next reappraisal. The budget shall estimate the cost of the reappraisal and shall propose a plan for raising the necessary funds in annual installments during the intervening years between reappraisals, with all installments as nearly uniform as practicable. The board shall consider this budget, making any amendments to the budget it deems advisable, and shall adopt a resolution establishing a special reserve fund for the next reappraisal. In the budget ordinance of the first fiscal year of the plan, the board of commissioners shall appropriate to the special reappraisal reserve fund the amount set out in the plan for the first year's installment. When the county budget for each succeeding fiscal year is in preparation, the board shall review the reappraisal budget with the budget officer and shall amend it, if necessary, so that it will reflect the probable cost at that time of the reappraisal and will produce the necessary funds at the end of the intervening period. In the budget ordinance for each succeeding fiscal year, the board shall appropriate to the special reappraisal reserve fund the amount set out in the plan as due in that year.Moneys appropriated to the special reappraisal reserve fund shall not be available or expended for any purpose other than the reappraisal of real property required by G.S. 105-286, except that the funds may be deposited at interest or invested as permitted by G.S. 159-30. If there is a fund balance in the reserve fund following payment for the required reappraisal, it shall be retained in the fund for use in financing the next required reappraisal.Within 10 days after the adoption of each annual budget ordinance, the county finance officer shall report to the Department of Revenue, on forms to be supplied by the Department, the terms of the county's reappraisal budget, the current condition of the special reappraisal reserve fund, and the amount appropriated to the reserve fund in the current fiscal year.  (1959, c. 704, s. 6; 1971, c. 806, s. 4; c. 931, s. 2; 1973, c. 476, s. 193; c. 822, s. 1; 2008-146, s. 1.3.)
NC Gen Stat § 153A-151 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-151 - Sales tax.

 153A-151. Sales tax.A county may levy a local sales and use tax under the rules and according to the procedures prescribed by the Local Government Sales and Use Tax Act (Chapter 105, Subchapter VIII). (1973, c. 822, s. 1.)
NC Gen Stat § 153A-153 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-153 - Animal tax.

 153A-153. Animal tax.A county may levy an annual license tax on the privilege of keeping dogs and other pets within the county. (1973, c. 822, s. 1.)
NC Gen Stat § 153A-154.1 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-154.1 - Uniform provisions for local meals taxes.

 153A-154.1. Uniform provisions for local meals taxes.(a) Scope. - This section applies to every county authorized by the General Assembly to levy a meals tax. To the extent this section conflicts with any provision of a local act, this section supersedes that provision.(b) Collection. - A retailer who is required to remit to the Department of Revenue the State and local sales and use tax is required to remit the local meals tax on prepared food and beverages to the taxing county on and after the effective date of the levy of the local meals tax.(c) Penalties. - The civil and criminal penalties that apply to State sales and use taxes under Chapter 105 of the General Statutes apply to local meals taxes. The governing board of a taxing county has the same authority to waive the penalties for a local meals tax that the Secretary of Revenue has to waive the penalties for State sales and use taxes.(d) Definitions. - The following definitions apply in this section:(1) Meals tax. - A tax on prepared food and beverages.(2) Prepared food and beverages. - The term means both of the following:a. Prepared food, as defined in G.S. 105-164.3.b. An alcoholic beverage, as defined in G.S. 18B-101, that meets at least one of the conditions of prepared food under G.S. 105-164.3.  (2001-264, s. 1; 2020-58, s. 3.5(a).)
NC Gen Stat § 153A-156 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 7 - Taxation.|§ 153A-156 - Gross receipts tax on short-term leases or rentals.

 153A-156. Gross receipts tax on short-term leases or rentals.(a) As a substitute for and in replacement of the ad valorem tax, which is excluded by G.S. 105-275(42), a county may levy a gross receipts tax on the gross receipts from the short-term lease or rental of vehicles at retail to the general public. The tax rate shall not exceed one and one-half percent (1.5%) of the gross receipts from such short-term leases or rentals.(b) If a county enacts the substitute and replacement gross receipts tax pursuant to this section, any entity required to collect the tax shall include a provision in each retail short-term lease or rental agreement noting that the percentage amount enacted by the county of the total lease or rental price, excluding highway use tax, is being charged as a tax on gross receipts. For purposes of this section, the transaction giving rise to the tax shall be deemed to have occurred at the location of the entity from which the customer takes delivery of the vehicle. The tax shall be collected at the time of lease or rental and placed in a segregated account until remitted to the county.(c) The collection and use of taxes under this section are not subject to highway use tax and are not included in the gross receipts of the entity. The proceeds collected under this section belong to the county and are not subject to creditor liens against the entity.(d) A tax levied under this section shall be collected by the county but otherwise administered in the same manner as the tax levied under G.S. 105-164.4(a)(2).(e) The following definitions apply in this section:(1) Short-term lease or rental. - Defined in G.S. 105-187.1.(2) Vehicle. - Any of the following:a. A motor vehicle of the passenger type, including a passenger van, minivan, or sport utility vehicle.b. A motor vehicle of the cargo type, including cargo van, pickup truck, or truck with a gross vehicle weight of 26,000 pounds or less used predominantly in the transportation of property for other than commercial freight and that does not require the operator to possess a commercial drivers license.c. A trailer or semitrailer with a gross vehicle weight of 6,000 pounds or less.(f) The penalties and remedies that apply to local sales and use taxes levied under Subchapter VIII of Chapter 105 of the General Statutes apply to a tax levied under this section. The county board of commissioners may exercise any power the Secretary of Revenue may exercise in collecting local sales and use taxes.  (2000-2, s. 2; 2000-140, s. 75(b); 2019-69, s. 5.)
NC Gen Stat § 153A-157 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 8 - County Property.|§ 153A-157 - Recodified as § 153A-158.1(a) by Session Laws 1995, c. 17, s. 15(a).

 153A-157: Recodified as 153A-158.1(a) by Session Laws 1995, c. 17, s. 15(a).
NC Gen Stat § 153A-158 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 8 - County Property.|§ 153A-158 - Power to acquire property.

 153A-158. Power to acquire property.A county may acquire, by gift, grant, devise, exchange, purchase, lease, or any other lawful method, the fee or any lesser interest in real or personal property for use by the county or any department, board, commission, or agency of the county. In exercising the power of eminent domain a county shall use the procedures of Chapter 40A.  (1868, c. 20, ss. 3, 8; 1879, c. 144, s. 1; Code, ss. 704, 707; Rev., ss. 1310, 1318; C.S., ss. 1291, 1297; 1973, c. 822, s. 1; 1981, c. 919, s. 21; 1995, c. 17, s. 14; 2011-284, s. 106.)
NC Gen Stat § 153A-158.1 (2021)
2021 North Carolina General Statutes|Chapter 153A - Counties|Article 8 - County Property.|§ 153A-158.1 - Acquisition and improvement of school property.

 153A-158.1. Acquisition and improvement of school property.(a) Acquisition by County. - A county may acquire, by any lawful method, any interest in real or personal property for use by a school administrative unit within the county. In exercising the power of eminent domain a county shall use the procedures of Chapter 40A. The county shall use its authority under this subsection to acquire property for use by a school administrative unit within the county only upon the request of the board of education of that school administrative unit and after a public hearing.(b) Construction or Improvement by County. - A county may construct, equip, expand, improve, renovate, or otherwise make available property for use by a school administrative unit within the county. The local board of education shall be involved in the design, construction, equipping, expansion, improvement, or renovation of the property to the same extent as if the local board owned the property.(c) Lease or Sale by Board of Education. - Notwithstanding the provisions of G.S. 115C-518 and G.S. 160A-274, a local board of education may, in connection with additions, improvements, renovations, or repairs to all or part of any of its property, lease or sell the property to the board of commissioners of the county in which the property is located for any price negotiated between the two boards.(d) Board of Education May Contract for Construction. - Notwithstanding the provisions of G.S. 115C-40 and G.S. 115C-521, a local board of education may enter into contracts for the erection of school buildings upon sites owned in fee simple by one or more counties in which the local school administrative unit is located.(e) Scope. - This section applies in every county. (1868, c. 20, ss. 3, 8; 1879, c. 144, s. 1; Code, ss. 704, 707; Rev., ss. 1310, 1318; C.S., ss. 1291, 1297; 1973, c. 822, s. 1; 1981, c. 919, s. 21; 1991, cc. 120, 533; 1991, c. 1001, s. 2; 1991 (Reg. Sess., 1992), c. 832, s. 1; c. 848, s. 1; c. 865, s. 1; c. 1001, s. 1; 1993 (Reg. Sess., 1994), c. 611, ss. 1.1, 2; c. 612, ss. 1-3; c. 614, ss. 1-4; c. 622, ss. 1-3; c. 623, ss. 1-3; c. 642, s. 3(a), (c), (d); c. 655, ss. 1-3; 1995, c. 17, ss. 15(a), (b), 16; c. 251, ss. 1, 2; 1995 (Reg. Sess., 1996), c. 651, s. 1; c. 702, s. 1; c. 703, s. 1; c. 705, s. 1; c. 737, s. 1; 1996, 2nd Ex. Sess., c. 11, s. 1; 1997-24, s. 1; 1997-162, s. 1; 1997-190, s. 1; 1997-236, s. 3; 1997-409, s. 1; 1998-33, s. 1; 1998-48, s. 1; 1998-201, s. 1; 1999-65, s. 1; 2001-76, s. 1; 2001-427, s. 7(a); 2003-89, s. 1; 2003-355, s. 1.)