GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION LAW 2003-399 HOUSE BILL 972
AN ACT TO ALLOW AN INTERNET-BASED ALTERNATIVE TO PROPERTY TAX CERTIFICATION PROCEDURES.
The General Assembly of North Carolina enacts: SECTION 1. G.S. 105-361 is amended by adding a new subsection to read: "(e) Internet. - If the taxing unit maintains an Internet web site on which current information on the amount of taxes, special assessments, penalties, interest, and costs due on any real or personal property is available, the governing body of the taxing unit may adopt an ordinance to allow a person to rely on information obtained from the web site as if it were a certificate issued pursuant to subsection (a) of this section. The ordinance may provide for disclaimers to be posted on the web site containing language notifying the person relying on the information contained in the web site about matters relevant to the information, such as the date on which the information was posted, the date as of which the information is current, and any special instructions and procedures for accessing the complete and accurate information. The ordinance may also provide for appropriate procedural provisions by which the tax collector may ensure full and accurate payment of all taxes, assessments, and obligations certified under this subsection. A person who relies on the web site information must keep and present a copy of the information as necessary or appropriate, as if the copy were a certificate issued under subsection (a) of this section. The tax collector shall be liable on the tax collector's bond for any loss to the taxing unit arising from an understatement of the tax and special assessment obligations contained in the information available on the web site unless the taxing unit's ordinance provides the disclaimers authorized by this subsection. " SECTION 2. This act is effective when it becomes law. In the General Assembly read three times and ratified this the 19th day of July, 2003. s/ Beverly E. Perdue President of the Senate s/ James B. Black Speaker of the House of Representatives s/ Michael F. Easley Governor
Approved 5:34 p.m. this 7th day of August, 2003