reglab/housing_qa huggingface dataset:
NC Gen Stat § 160A-214.1 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 9 - Taxation.|§ 160A-214.1 - Uniform provisions for local meals taxes.

 160A-214.1. Uniform provisions for local meals taxes.(a) Scope. - This section applies to every city 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 city 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 city has the same authority to waive the penalties for a 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) City. - A municipality.(2) Meals tax. - A tax on prepared food and beverages.(3) 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. 2; 2020-58, s. 3.5(b).)
NC Gen Stat § 160A-215.1 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 9 - Taxation.|§ 160A-215.1 - Gross receipts tax on short-term leases or rentals.

 160A-215.1. 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 city 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 city 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 city 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 city.(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 city and are not subject to creditor liens against the entity.(d) A tax levied under this section shall be collected by the city 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 rating 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 posses 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 governing body of the city may exercise any power the Secretary of Revenue may exercise in collecting local sales and use taxes.  (2000-2, s. 3; 2000-140, s. 75(c); 2001-414, s. 51; 2014-3, s. 12.3(d).)
NC Gen Stat § 160A-215.2 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 9 - Taxation.|§ 160A-215.2 - Heavy equipment gross receipts tax in lieu of property tax.

 160A-215.2. Heavy equipment gross receipts tax in lieu of property tax.(a) Definitions. - The following definitions apply in this section:(1) Heavy equipment. - Defined in G.S. 153A-156.1.(2) Short-term lease or rental. - Defined in G.S. 105-187.1.(b) Tax Authorized. - A city may, by ordinance, impose a tax at the rate of eight tenths percent (0.8%) on the gross receipts from the short-term lease or rental of heavy equipment by a person whose principal business is the short-term lease or rental of heavy equipment at retail. The heavy equipment subject to this tax is exempt from property tax under G.S. 105-275, and this tax provides an alternative to a property tax on the equipment. A person is not considered to be in the short-term lease or rental business if the majority of the person's lease and rental gross receipts are derived from leases and rentals to a person who is a related person under G.S. 105-163.010.The tax authorized by this section applies to gross receipts that are subject to tax under G.S. 105-164.4(a)(2). Gross receipts from the short-term lease or rental of heavy equipment are subject to a tax imposed by a city under this section if the place of business from which the heavy equipment is delivered is located in the city.(c) Payment. - A person whose principal business is the short-term lease or rental of heavy equipment is required to remit a tax imposed by this section to the city. The tax is payable quarterly and is due by the last day of the month following the end of the quarter. The tax is intended to be added to the amount charged for the short-term lease or rental of heavy equipment and paid to the heavy equipment business by the person to whom the heavy equipment is leased or rented.(d) Enforcement. - The penalties and collection remedies that apply to the payment of sales and use taxes under Article 5 of Chapter 105 of the General Statutes apply to a tax imposed under this section. The city finance officer has the same authority as the Secretary of Revenue in imposing these penalties and remedies.(e) Effective Date. - A tax imposed under this section becomes effective on the date set in the ordinance imposing the tax. The date must be the first day of a calendar quarter and may not be sooner than the first day of the calendar quarter that begins at least two months after the date the ordinance is adopted.(f) Repeal. - A city may, by ordinance, repeal a tax imposed under this section. The repeal is effective on the date set in the ordinance. The date must be the first day of a calendar quarter and may not be sooner than the first day of the calendar quarter that begins at least two months after the date the ordinance is adopted.  (2008-144, s. 3; 2009-445, s. 27(a).)
NC Gen Stat § 160A-216 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-216 - Authority to make special assessments.

 160A-216. Authority to make special assessments.Any city is authorized to make special assessments against benefited property within its corporate limits for:(1) Constructing, reconstructing, paving, widening, installing curbs and gutters, and otherwise building and improving streets;(2) Constructing, reconstructing, paving, widening, and otherwise building or improving sidewalks in any public street;(3) Constructing, reconstructing, extending, and otherwise building or improving water systems;(4) Constructing, reconstructing, extending, or otherwise building or improving sewage collection and disposal systems of all types, including septic tank systems or other on-site collection or disposal facilities or systems;(5) Constructing, reconstructing, extending, and otherwise building or improving storm sewer and drainage systems. (1971, c. 698, s. 1; 1975, c. 664, s. 8; 1979, c. 619, s. 12.)
NC Gen Stat § 160A-217 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-217 - Petition for street or sidewalk improvements.

 160A-217. Petition for street or sidewalk improvements.(a) A city shall have no power to levy special assessments for street or sidewalk improvements unless it receives a petition for the improvements signed by at least a majority in number of the owners of property to be assessed, who must represent at least a majority of all the lineal feet of frontage of the lands abutting on the street or portion thereof to be improved. Unless the petition specifies another percentage, not more than fifty percent (50%) of the cost of the improvement may be assessed (not including the cost of improvements made at street intersections).(b) Property owned by the United States shall not be included in determining the lineal feet of frontage on the improvement, nor shall the United States be included in determining the number of owners of property abutting the improvement. Property owned by the State of North Carolina shall be included in determining frontage and the number of owners only if the State has consented to assessment in the manner provided in G.S. 160A-221. Property owned by railroad companies shall be included in determining frontage and the number of owners to the extent that the property is subject to assessment under G.S. 160A-222. Property owned by railroad companies that is not subject to assessment shall not be included in determining frontage and the number of owners. If it is necessary to exclude property owned by the United States, the State of North Carolina, or a railroad company in order to obtain a valid petition under subsection (a), not more than fifty percent (50%) of the cost (not including the cost of improvement at street intersections) may be assessed unless all of the owners subject to assessment agree to a higher percentage.(c) No right of action or defense asserting the invalidity of street or sidewalk assessments on grounds that the city did not comply with this section in securing a valid petition shall be asserted except in an action or proceeding begun within 90 days after publication of the notice of adoption of the preliminary assessment resolution. (1915, c. 56, ss. 4, 5; C.S., ss. 2706, 2707; 1955, c. 675; 1963, c. 1000, s. 1; 1971, c. 698, s. 1; 1973, c. 426, s. 33.)
NC Gen Stat § 160A-218 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-218 - Basis for making assessments.

 160A-218. Basis for making assessments.Assessments may be made on the basis of:(1) The frontage abutting on the project, at an equal rate per foot of frontage, or(2) The area of land served, or subject to being served, by the project, at an equal rate per unit of area, or(3) The value added to the land served by the project, or subject to being served by it, being the difference between the appraised value of the land without improvements as shown on the tax records of the county, and the appraised value of the land with improvements according to the appraisal standards and rules adopted by the county at its last revaluation, at an equal rate per dollar of value added; or(4) The number of lots served, or subject to being served, where the project involves extension of an existing system to a residential or commercial subdivision, at an equal rate per lot; or(5) A combination of two or more of these bases.Whenever the basis selected for assessment is either area or value added, the council may provide for the laying out of benefit zones according to the distance of benefited property from the project being undertaken, and may establish differing rates of assessment to apply uniformly throughout each benefit zone.For each project, the council shall endeavor to establish an assessment method from among the bases set out in this section which will most accurately assess each lot or parcel of land according to the benefit conferred upon it by the project. The council's decision as to the method of assessment shall be final and conclusive and not subject to further review or challenge. (1971, c. 698, s. 1.)
NC Gen Stat § 160A-219 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-219 - Corner lot exemptions.

 160A-219. Corner lot exemptions.The council shall have authority to establish schedules of exemptions from assessments for corner lots when a project is undertaken along both sides of such lots. The schedules of exemptions shall be based on categories of land use (residential, commercial, industrial, or agricultural) and shall be uniform for each category. The schedule of exemptions may not provide exemption of more than seventy-five percent (75%) of the frontage of any side of a corner lot, or 150 feet, whichever is greater. (1971, c. 698, s. 1.)
NC Gen Stat § 160A-220 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-220 - Lands exempt from assessment.

 160A-220. Lands exempt from assessment.No lands within a city, except as herein provided, shall be exempt from special assessments except lands belonging to the United States that are exempt under the provisions of federal statutes. (1971, c. 698, s. 1.)
NC Gen Stat § 160A-221 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-221 - Assessments against lands owned by the State.

 160A-221. Assessments against lands owned by the State.When any city proposes to make local improvements that would benefit lands owned by the State of North Carolina or any board, agency, commission, or institution thereof, the council may request the Council of State to consent to special assessments against the property. The Council of State may authorize the Secretary of Administration to give consent for special assessments against State property, but the city may appeal to the Council of State if the Secretary of Administration refuses to give consent. When consent is given for special assessments against State lands, the Council of State may direct that the assessment be paid from the Contingency and Emergency Fund of the State of North Carolina or from any other available funds. If consent to the assessment is refused, the state-owned property shall be exempt from assessment. (1971, c. 698, s. 1; 1975, c. 879, s. 46.)
NC Gen Stat § 160A-222 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-222 - Assessments against railroads.

 160A-222. Assessments against railroads.Assessments shall not be made against land owned, leased or controlled by a railroad company, except that if there is a building on the land, the portion of railroad property subject to assessment shall be a lot whose frontage equals the actual front footage occupied by the building plus 25 feet on each side thereof, but not more than the amount of land owned, leased, or controlled by the railroad. If a building is placed on land that would have been subject to assessment but for the limitations imposed by this section after an improvement is made, then the railroad company shall be subject to an assessment without interest on the same basis as if the building had been on the property when the improvement was made.It is the intent of this section to make uniform the law concerning assessments against railroads. To this end, all provisions of law, whether general or local, in conflict with this section are repealed; and no local act taking effect on or after January 1, 1972, shall be construed to modify, amend, or repeal any portion of this section unless it shall specifically so provide by reference hereto. (1965, c. 839, s. 2; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-223 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-223 - Preliminary resolution; contents.

 160A-223. Preliminary resolution; contents.Whenever the council decides to finance a proposed project by special assessments, it shall first adopt a preliminary resolution that shall contain the following:(1) A statement of intent to undertake the project;(2) A general description of the nature and location of the project;(3) A statement as to the proposed basis for making assessments, which shall include a general description of the boundaries of the area benefited if the basis of assessment is either area or value added;(4) A statement as to the percentage of the cost of the work that is to be assessed;(5) A statement as to which, if any, assessments shall be held in abeyance and for how long;(6) A statement as to the proposed terms of payment of the assessment; and(7) An order setting a time and place for a public hearing on all matters covered by the preliminary resolution which shall be not earlier than three weeks nor later than 10 weeks from the date of the adoption of the preliminary resolution. (1971, c. 698, s. 1.)
NC Gen Stat § 160A-224 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-224 - Notice of preliminary resolution.

 160A-224. Notice of preliminary resolution.At least 10 days before the date set for the public hearing, the council shall publish a notice that a preliminary assessment resolution has been adopted and that a public hearing will be held on it at a specified time and place. The notice shall generally describe the nature and location of the improvement. In addition, at least 10 days prior to the hearing, the council shall cause a copy of the preliminary resolution to be mailed to the owners, as shown on the county tax records, of all property subject to assessment if the project should be undertaken. The person designated to mail these resolutions shall file with the council a certificate showing that they were mailed by first-class mail and on what date. The certificate shall be conclusive as to compliance with the mailing provisions of this section in the absence of fraud. (1971, c. 698, s. 1.)
NC Gen Stat § 160A-225 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-225 - Hearing on preliminary resolution; assessment resolution.

 160A-225. Hearing on preliminary resolution; assessment resolution.At the public hearing, the council shall hear all interested persons who appear with respect to any matter covered by the preliminary resolution. After the public hearing, the council may adopt a resolution directing that the project or portions thereof be undertaken. The assessment resolution shall describe the project in general terms (which may be by reference to projects described in the preliminary resolution) and shall set forth the following:(1) The basis on which the special assessments shall be levied, together with a general description of the boundaries of the area benefited if the basis of assessment is either area or value added;(2) The percentage of the cost to be specially assessed;(3) The terms of payment, including the conditions under which assessments are to be held in abeyance, if any.The percentage of cost to be assessed may not be different from the percentage proposed, and the projects authorized may not be greater in scope than the projects described in the preliminary resolution. If the council decides that a different percentage of the cost should be assessed than that proposed in the preliminary resolution, or that any project should be enlarged, it shall adopt and advertise a new preliminary resolution as herein provided. (1915, c. 56, s. 6; C.S., s. 2708; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-226 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-226 - Determination of costs.

 160A-226. Determination of costs.When the project is complete, the council shall ascertain the total cost. In addition to construction costs, the cost of all necessary legal services, the amount of interest paid during construction, costs of rights-of-way, and the costs of publication of notices and resolutions may be included. The determination of the council as to the total cost of any project shall be conclusive. (1915, c. 56, s. 9; C.S., s. 2711; 1971, c. 698, s. 1.)
NC Gen Stat § 160A-226.1 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-226.1 - Discounts authorized.

 160A-226.1. Discounts authorized.The council is authorized to establish a schedule of discounts to be applied to assessments paid before the expiration of 30 days from the date that notice is published of confirmation of the assessment roll pursuant to G.S. 160A-229. Such a schedule of discounts may be established even though it was not included among the terms of payment as specified in the preliminary assessment resolution or assessment resolution. The amount of any discount may not exceed thirty percent (30%). (1983, c. 381, s. 4.)
NC Gen Stat § 160A-227 (2021)
2021 North Carolina General Statutes|Chapter 160A - Cities and Towns|Article 10 - Special Assessments.|§ 160A-227 - Preliminary assessment roll; publication.

 160A-227. Preliminary assessment roll; publication.When the total cost of a project has been determined, the council shall have a preliminary assessment roll prepared. The preliminary roll shall contain a brief description of each lot, parcel, or tract of land assessed, the basis for the assessment, the amount assessed against each, the terms of payment, including the schedule of discounts, if such a schedule is to be established and the name of the owner of each parcel of land as far as this can be ascertained from the county tax records. A map of the project on which is shown each parcel assessed with the basis of its assessment, the amount assessed against it, and the name of the owner, as far as this can be ascertained from the county tax records, shall be a sufficient assessment roll.After the preliminary assessment roll has been completed, it shall be filed in the city clerk's office where it shall be available for public inspection. A notice of the completion of the assessment roll, setting forth in general terms a description of the project, noting the availability of the assessment roll in the clerk's office for inspection, and stating the time and place for a hearing on the preliminary assessment roll, shall be published at least 10 days before the date set for the hearing on the preliminary assessment roll. The council shall also cause a notice of the hearing on the preliminary assessment roll to be mailed to the owners of property listed thereon at least 10 days before the hearing. The notice mailed to each property owner shall give notice of the time and place of the hearing, shall note the availability of the preliminary assessment roll for inspection in the city clerk's office and shall state the amount of the assessment against the property of the owner as shown on the preliminary assessment roll. The person designated to mail these notices shall file with the council a certificate showing they were mailed by first-class mail and on what date. Such a certificate shall be conclusive as to compliance with the mailing provisions of this section in the absence of fraud. (1915, c. 56, s. 9; C.S., s. 2712; 1971, c. 698, s. 1; 1983, c. 381, s. 5.)