Tax Certification

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2003

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