NC General Statutes
N.C. Gen. Stat. § 156-140 (2026)
Tax levy
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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.)
§ 156-141. Article applicable to certain counties only.
This Article shall apply only to those counties which may have a population in excess of 100,000 persons. (1943, c. 553, s. 3.)