North Carolina 2025-2026 Regular Session

North Carolina House Bill H823 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		GENERAL ASSEMBLY OF NORTH CAROLINA
2	2		SESSION 2025
3		-	H 1
4		-	HOUSE BILL 823
	3	+	H D
	4	+	HOUSE BILL DRH40445-LMx-42
	5	+
5	6
6	7
7	8		Short Title: County Service Districts/Research & URSD. (Public)
8		-	Sponsors: Representatives Hawkins, Longest, Alston, and Ball (Primary Sponsors).
9		-	For a complete list of sponsors, refer to the North Carolina General Assembly web site.
10		-	Referred to: Rules, Calendar, and Operations of the House
11		-	April 9, 2025
12		-	H823 -v-1
	9	+	Sponsors: Representative Hawkins.
	10	+	Referred to:
	11	+
	12	+	DRH40445 -LMx-42
13	13		A BILL TO BE ENTITLED 1
14	14		AN ACT MAKING CHANGES TO THE LAWS RELATED TO RESEARCH AND 2
15	15		PRODUCTION SERVICE DISTRICTS AND URBAN RESEARCH SERVICE 3
16	16		DISTRICTS. 4
17	17		The General Assembly of North Carolina enacts: 5
18	18		6
19	19		PART I. RESEARCH AND PRODUCTION SERVICE DISTRICT 7
20	20		SECTION 1.1. G.S. 153A-311 reads as rewritten: 8
21	21		"§ 153A-311. Purposes for which districts may be established. 9
22	22		The board of commissioners of any county may define a county research and production 10
23	23		service district in order to finance, provide, and maintain for the district any service, facility, or 11
24	24		function that a county or a city is authorized by general law to provide, finance, or maintain. 12
25	25		maintain in its territorial jurisdiction. Such a service, facility, or function shall be financed, 13
26	26		provided, or maintained in the district either in addition to or to a greater extent than services, 14
27	27		facilities, or functions are financed, provided, or maintained for the entire county." 15
28	28		SECTION 1.2. G.S. 153A-313 reads as rewritten: 16
29	29		"§ 153A-313. Research and production service district advisory committee. 17
30	30		(a) The board or boards of commissioners, in the resolution establishing a research and 18
31	31		production service district, shall also provide for an advisory committee for the district. Such a 19
32	32		committee shall have at least 10 members, serving terms as set forth in the resolution; one 20
33	33		member shall be the representative of the developer of the research and production park 21
34	34		established as a research and production service district. The resolution shall provide for the 22
35	35		appointment or designation of a chair. The board of commissioners or, in the case of a 23
36	36		multi-county district, the boards of commissioners shall appoint the members of the advisory 24
37	37		committee. If a multi-county district is established, the concurrent resolutions establishing the 25
38	38		district shall provide the number of members of the advisory committee, which shall be at least 26
39	39		10, and how many members of the advisory committee are to be appointed by each board of 27
40	40		commissioners. commissioners. The concurrent resolutions may allow for the appointments to 28
41	41		be divided among the counties proportionate to the respective size of the research and production 29
42	42		service district. Before making the appointments, the appropriate board shall request the 30
43	43		association of owners and tenants, required by G.S. 153A-312(a), to submit a list of persons to 31
44	44		be considered for appointment to the committee; the association shall submit at least two names 32
45	45		for each appointment to be made. Except as provided in the next two sentences, the board of 33
46	46		commissioners shall make the appointments to the committee from the list of persons submitted. 34
47		-	In addition, the developer of the research and production park shall appoint one person to the 35 General Assembly Of North Carolina Session 2025
48		-	Page 2 House Bill 823-First Edition
49		-	advisory committee as the developer's representative on the committee. In addition, in a single 1
50		-	county district, the board of commissioners may make two additional appointments of such other 2
51		-	persons as the board of commissioners deems appropriate, and in a multi-county district, each 3
52		-	board of county commissioners may make one additional appointment of such other person as 4
53		-	that board of commissioners deems appropriate. Whenever a vacancy occurs on the committee 5
54		-	in a position filled by appointment by the board of commissioners, the appropriate board, before 6
55		-	filling the vacancy, shall request the association to submit the names of at least two persons to 7
56		-	be considered for the vacancy; and the board shall fill the vacancy by appointing one of the 8
57		-	persons so submitted, except that if the vacancy is in a position appointed by the board of 9
58		-	commissioners under the preceding sentence of this section, the board of commissioners making 10
59		-	that appointment shall fill the vacancy with such person as that board of commissioners deems 11
60		-	appropriate. 12
61		-	…." 13
62		-	SECTION 1.3. G.S. 153A-314 reads as rewritten: 14
63		-	"§ 153A-314. Extension of service districts. 15
64		-	… 16
65		-	(a1) Multi-County Districts. – If territory that lies wholly in one county is to be annexed 17
66		-	to a multi-county district, only the board of commissioners of that county is required to adopt a 18
67		-	resolution annexing the territory. In annexing territory under this subsection, the board of 19
68		-	commissioners shall comply with the provisions of this section. 20
69		-	…." 21
70		-	SECTION 1.4. G.S. 153A-315 reads as rewritten: 22
71		-	"§ 153A-315. Required provision or maintenance of services. 23
72		-	(a) New District. – When a county or counties define a research and production service 24
73		-	district, it or they shall provide, maintain, or let contracts for the services for which the district is 25
74		-	being taxed within a reasonable time, not to exceed one year, after the effective date of the 26
75		-	definition of the district. The county may designate the developer of the research and 27
76		-	development park established as a research and production service district as an agent that may 28
77		-	contract, with the approval of the county in which the research and production service district is 29
78		-	located, for the provision of services, construction, and procurement within the research and 30
79		-	production service district. The developer-agent may own property necessary to provide the 31
80		-	services, including, but not limited to, streets, sidewalks, parks, schools, utilities, and public 32
81		-	transportation systems, and proceeds of taxes levied within the research and production service 33
82		-	district used to pay for or maintain the property providing the service are presumptively expended 34
83		-	for a public purpose. 35
84		-	…." 36
85		-	37
86		-	PART II. URBAN RESEARCH SERVICE DISTRICT 38
87		-	SECTION 2.1. G.S. 153A-316.1 reads as rewritten: 39
88		-	"§ 153A-316.1. Urban research service district (URSD). 40
89		-	… 41
90		-	(a1) Multi-County Districts. – If an area that meets the standards for creation of a research 42
91		-	and production service district lies in more than one county, the boards of commissioners of those 43
92		-	counties may adopt concurrent resolutions establishing a district, even if that portion of the 44
93		-	district lying in any one of the counties does not by itself meet the standards. Each of the county 45
94		-	boards of commissioners shall follow the procedure set out in this section for creation of a district. 46
	47	+	In addition, the developer of the research and production park shall appoint one person to the 35
	48	+	advisory committee as the developer's representative on the committee. In addition, in a single 36
	49	+	H.B. 823
	50	+	Apr 8, 2025
	51	+	HOUSE PRINCIPAL CLERK General Assembly Of North Carolina Session 2025
	52	+	Page 2 DRH40445-LMx-42
	53	+	county district, the board of commissioners may make two additional appointments of such other 1
	54	+	persons as the board of commissioners deems appropriate, and in a multi-county district, each 2
	55	+	board of county commissioners may make one additional appointment of such other person as 3
	56	+	that board of commissioners deems appropriate. Whenever a vacancy occurs on the committee 4
	57	+	in a position filled by appointment by the board of commissioners, the appropriate board, before 5
	58	+	filling the vacancy, shall request the association to submit the names of at least two persons to 6
	59	+	be considered for the vacancy; and the board shall fill the vacancy by appointing one of the 7
	60	+	persons so submitted, except that if the vacancy is in a position appointed by the board of 8
	61	+	commissioners under the preceding sentence of this section, the board of commissioners making 9
	62	+	that appointment shall fill the vacancy with such person as that board of commissioners deems 10
	63	+	appropriate. 11
	64	+	…." 12
	65	+	SECTION 1.3. G.S. 153A-314 reads as rewritten: 13
	66	+	"§ 153A-314. Extension of service districts. 14
	67	+	… 15
	68	+	(a1) Multi-County Districts. – If territory that lies wholly in one county is to be annexed 16
	69	+	to a multi-county district, only the board of commissioners of that county is required to adopt a 17
	70	+	resolution annexing the territory. In annexing territory under this subsection, the board of 18
	71	+	commissioners shall comply with the provisions of this section. 19
	72	+	…." 20
	73	+	SECTION 1.4. G.S. 153A-315 reads as rewritten: 21
	74	+	"§ 153A-315. Required provision or maintenance of services. 22
	75	+	(a) New District. – When a county or counties define a research and production service 23
	76	+	district, it or they shall provide, maintain, or let contracts for the services for which the district is 24
	77	+	being taxed within a reasonable time, not to exceed one year, after the effective date of the 25
	78	+	definition of the district. The county may designate the developer of the research and 26
	79	+	development park established as a research and production service district as an agent that may 27
	80	+	contract, with the approval of the county in which the research and production service district is 28
	81	+	located, for the provision of services, construction, and procurement within the research and 29
	82	+	production service district. The developer-agent may own property necessary to provide the 30
	83	+	services, including, but not limited to, streets, sidewalks, parks, schools, utilities, and public 31
	84	+	transportation systems, and proceeds of taxes levied within the research and production service 32
	85	+	district used to pay for or maintain the property providing the service are presumptively expended 33
	86	+	for a public purpose. 34
	87	+	…." 35
	88	+	36
	89	+	PART II. URBAN RESEARCH SERVICE DISTRICT 37
	90	+	SECTION 2.1. G.S. 153A-316.1 reads as rewritten: 38
	91	+	"§ 153A-316.1. Urban research service district (URSD). 39
	92	+	… 40
	93	+	(a1) Multi-County Districts. – If an area that meets the standards for creation of a research 41
	94	+	and production service district lies in more than one county, the boards of commissioners of those 42
	95	+	counties may adopt concurrent resolutions establishing a district, even if that portion of the 43
	96	+	district lying in any one of the counties does not by itself meet the standards. Each of the county 44
	97	+	boards of commissioners shall follow the procedure set out in this section for creation of a district. 45
	98	+	…." 46
	99	+	SECTION 2.2. G.S. 153A-316.2 reads as rewritten: 47
	100	+	"§ 153A-316.2. URSD advisory committee. 48
	101	+	(a) Members. – The board of commissioners, in the resolution establishing a URSD, shall 49
	102	+	also provide for an advisory committee for the URSD. The committee shall have at least 10 50
	103	+	members, serving whose appointments and terms as shall be set forth in the resolution. The 51 General Assembly Of North Carolina Session 2025
	104	+	DRH40445-LMx-42 Page 3
	105	+	resolution shall provide for the appointment or designation of a chairperson. The board of 1
	106	+	commissioners shall appoint the members of the USRD [URSD] advisory committee. In the case 2
	107	+	of a multi-county URSD, the resolution may allow for the appointments to be divided among the 3
	108	+	counties proportionate to the respective size of the research and production service district. 4
	109	+	Before making the appointments, the board shall request the association of owners and tenants, 5
	110	+	required by G.S. 153A-312(a), to submit a list of persons to be considered for appointment to the 6
	111	+	committee. The association shall submit at least two names for each appointment to be made. 7
	112	+	Except as provided in subsection (b) of this section, the board of commissioners shall make the 8
	113	+	appointments to the committee from the list of persons submitted. 9
	114	+	(b) Additional Members. – In addition to the members provided in subsection (a) of this 10
	115	+	section, the developer of the research and production park established as a research and 11
	116	+	production service district shall appoint one person to the URSD advisory committee as the 12
	117	+	developer's representative on the committee. The board of commissioners may make two 13
	118	+	additional appointments of such other persons as the board of commissioners deems 14
	119	+	appropriate.appropriate; provided, however, in the case of a multi-county URSD, established as 15
	120	+	provided in G.S. 153A-316.1(a1), the board of commissioners of each county may make one 16
	121	+	additional appointment. 17
	122	+	…." 18
	123	+	SECTION 2.3. G.S. 153A-316.3 reads as rewritten: 19
	124	+	"§ 153A-316.3. Extension of URSD. 20
	125	+	… 21
	126	+	(a1) Multi-County Districts. – If territory that lies wholly in one county is to be annexed 22
	127	+	to a multi-county URSD, only the board of commissioners of that county shall be required to 23
	128	+	adopt a resolution annexing the territory. In annexing territory under this subsection, the board 24
	129	+	of commissioners shall comply with the provisions of this section. 25
	130	+	…." 26
	131	+	SECTION 2.4. G.S. 153A-316.5 reads as rewritten: 27
	132	+	"§ 153A-316.5. Required provision or maintenance of services in URSD. 28
	133	+	(a) New URSD. – When a county or counties defines a URSD, it shall provide, maintain, 29
	134	+	or let contracts for the services for which the URSD is being taxed within a reasonable time, not 30
	135	+	to exceed one year, after the effective date of the definition of the URSD. When a county defines 31
	136	+	a URSD, it may designate the developer of the research and development park established as a 32
	137	+	research and production service district in which the URSD is located as an agent that may 33
	138	+	contract with any local government for the provision of services within the URSD.contract, with 34
	139	+	the approval of the county or counties in which the URSD is located, for the provision of services, 35
	140	+	construction, and procurement within the URSD. The developer-agent may own property 36
	141	+	necessary to provide the services, including, but not limited to, streets, sidewalks, parks, schools, 37
	142	+	utilities, and public transportation systems, and proceeds of taxes levied within the research and 38
	143	+	production service district used to pay for or maintain the property providing the service are 39
	144	+	presumptively expended for a public purpose. 40
	145	+	…." 41
	146	+	SECTION 2.5. G.S. 153A-317 reads as rewritten: 42
	147	+	"§ 153A-317. Research and production service district taxes authorized; rate limitation. 43
	148	+	(a) Tax Authorized. – A county, upon recommendation of the advisory committee 44
	149	+	established pursuant to G.S. 153A-313, may levy property taxes within a research and production 45
	150	+	service district in addition to those levied throughout the county, in order to finance, provide, or 46
	151	+	maintain for the district services provided therein in addition to or to a greater extent than those 47
	152	+	financed, provided, or maintained for the entire county. In addition, a county may allocate to a 48
	153	+	district any other revenues whose use is not otherwise restricted by law. The proceeds of taxes 49
	154	+	only within a district may be expended only for services provided for the district. Only those 50
	155	+	services that counties and cities are authorized by law to provide may be provided. 51 General Assembly Of North Carolina Session 2025
	156	+	Page 4 DRH40445-LMx-42
	157	+	Property subject to taxation in a newly established district or in an area annexed to an existing 1
	158	+	district is that subject to taxation by the county as of the preceding January 1. 2
	159	+	(b) Limit. – Such additional property taxes may not be levied within any district 3
	160	+	established pursuant to this Article in excess of a rate of ten cents (10¢) twenty cents (20¢) on 4
	161	+	each one hundred dollars ($100.00) value of property subject to taxation or, in the event that the 5
	162	+	research and production service district satisfies the criteria of G.S. 143B-437.08(h), such 6
	163	+	additional property taxes may not be levied within said district in excess of a rate of twenty cents 7
	164	+	(20¢) on each one hundred dollars ($100.00) value of property subject to taxation.taxation. 8
	165	+	…." 9
	166	+	SECTION 2.6. G.S. 153A-317.1 reads as rewritten: 10
	167	+	"§ 153A-317.1. Urban research service district taxes authorized; rate. 11
	168	+	(a) Tax Authorized. – A county, upon recommendation of the advisory committee 12
	169	+	established pursuant to G.S. 153A-316.2, may levy property taxes within a URSD in addition to 13
	170	+	those levied throughout the county, and in addition to those levied throughout the county research 14
	171	+	and production service district, in order to finance, provide, or maintain for the URSD services 15
	172	+	provided therein in addition to or to a greater extent than those financed, provided, or maintained 16
	173	+	both for the entire county and for the county research and production service district. Only those 17
	174	+	services that counties and cities are authorized by law to provide may be provided. In addition, a 18
	175	+	county may allocate to a URSD any other revenue not otherwise restricted by law. 19
	176	+	… 20
	177	+	(c) Use. – The proceeds of taxes levied within a URSD may be expended only for the 21
	178	+	benefit of the URSD. The taxes levied for the URSD may be used for debt service on any debt 22
	179	+	issued by the county that is used wholly or partly for capital projects located within the URSD, 23
	180	+	but not in greater proportion than expense of projects located within the URSD or for the benefit 24
	181	+	of the URSD bear to the entire expense of capital projects financed by that borrowing of the 25
	182	+	county. A capital project does not have to be located wholly within the URSD to be considered 26
	183	+	a project that benefits the URSD. For the purpose of this subsection, "debt" includes (i) general 27
	184	+	obligation bonds and notes issued under Chapter 159 of the General Statutes, (ii) revenue bonds 28
	185	+	issued under Chapter 159 of the General Statutes, (iii) financing agreements under Article 8 of 29
	186	+	Chapter 159 of the General Statutes, and (iv) special obligation bonds issued by the county." 30
	187	+	31
	188	+	PART III. MISCELLANEOUS 32
	189	+	SECTION 3.1. G.S. 153A-149 reads as rewritten: 33
	190	+	"§ 153A-149. Property taxes; authorized purposes; rate limitation. 34
	191	+	… 35
	192	+	(c) Each county may levy property taxes for one or more of the purposes listed in this 36
	193	+	subsection up to a combined rate of one dollar and fifty cents ($1.50) on the one hundred dollars 37
	194	+	($100.00) appraised value of property subject to taxation. Authorized purposes subject to the rate 38
	195	+	limitation are: 39
	196	+	… 40
	197	+	(27) Public Transportation. – To provide public transportation by rail, motor 41
	198	+	vehicle, or another means of conveyance other than a ferry, including any 42
	199	+	facility or equipment needed to provide the public transportation. 43
	200	+	transportation, such as a greenway to the extent it supports a means of public 44
	201	+	conveyance. This subdivision does not authorize a county to provide public 45
	202	+	roads in the county in violation of G.S. 136-51. 46
95	203		…." 47
96		-	SECTION 2.2. G.S. 153A-316.2 reads as rewritten: 48
97		-	"§ 153A-316.2. URSD advisory committee. 49
98		-	(a) Members. – The board of commissioners, in the resolution establishing a URSD, shall 50
99		-	also provide for an advisory committee for the URSD. The committee shall have at least 10 51 General Assembly Of North Carolina Session 2025
100		-	House Bill 823-First Edition Page 3
101		-	members, serving whose appointments and terms as shall be set forth in the resolution. The 1
102		-	resolution shall provide for the appointment or designation of a chairperson. The board of 2
103		-	commissioners shall appoint the members of the USRD [URSD] advisory committee. In the case 3
104		-	of a multi-county URSD, the resolution may allow for the appointments to be divided among the 4
105		-	counties proportionate to the respective size of the research and production service district. 5
106		-	Before making the appointments, the board shall request the association of owners and tenants, 6
107		-	required by G.S. 153A-312(a), to submit a list of persons to be considered for appointment to the 7
108		-	committee. The association shall submit at least two names for each appointment to be made. 8
109		-	Except as provided in subsection (b) of this section, the board of commissioners shall make the 9
110		-	appointments to the committee from the list of persons submitted. 10
111		-	(b) Additional Members. – In addition to the members provided in subsection (a) of this 11
112		-	section, the developer of the research and production park established as a research and 12
113		-	production service district shall appoint one person to the URSD advisory committee as the 13
114		-	developer's representative on the committee. The board of commissioners may make two 14
115		-	additional appointments of such other persons as the board of commissioners deems 15
116		-	appropriate.appropriate; provided, however, in the case of a multi-county URSD, established as 16
117		-	provided in G.S. 153A-316.1(a1), the board of commissioners of each county may make one 17
118		-	additional appointment. 18
119		-	…." 19
120		-	SECTION 2.3. G.S. 153A-316.3 reads as rewritten: 20
121		-	"§ 153A-316.3. Extension of URSD. 21
122		-	… 22
123		-	(a1) Multi-County Districts. – If territory that lies wholly in one county is to be annexed 23
124		-	to a multi-county URSD, only the board of commissioners of that county shall be required to 24
125		-	adopt a resolution annexing the territory. In annexing territory under this subsection, the board 25
126		-	of commissioners shall comply with the provisions of this section. 26
127		-	…." 27
128		-	SECTION 2.4. G.S. 153A-316.5 reads as rewritten: 28
129		-	"§ 153A-316.5. Required provision or maintenance of services in URSD. 29
130		-	(a) New URSD. – When a county or counties defines a URSD, it shall provide, maintain, 30
131		-	or let contracts for the services for which the URSD is being taxed within a reasonable time, not 31
132		-	to exceed one year, after the effective date of the definition of the URSD. When a county defines 32
133		-	a URSD, it may designate the developer of the research and development park established as a 33
134		-	research and production service district in which the URSD is located as an agent that may 34
135		-	contract with any local government for the provision of services within the URSD.contract, with 35
136		-	the approval of the county or counties in which the URSD is located, for the provision of services, 36
137		-	construction, and procurement within the URSD. The developer-agent may own property 37
138		-	necessary to provide the services, including, but not limited to, streets, sidewalks, parks, schools, 38
139		-	utilities, and public transportation systems, and proceeds of taxes levied within the research and 39
140		-	production service district used to pay for or maintain the property providing the service are 40
141		-	presumptively expended for a public purpose. 41
142		-	…." 42
143		-	SECTION 2.5. G.S. 153A-317 reads as rewritten: 43
144		-	"§ 153A-317. Research and production service district taxes authorized; rate limitation. 44
145		-	(a) Tax Authorized. – A county, upon recommendation of the advisory committee 45
146		-	established pursuant to G.S. 153A-313, may levy property taxes within a research and production 46
147		-	service district in addition to those levied throughout the county, in order to finance, provide, or 47
148		-	maintain for the district services provided therein in addition to or to a greater extent than those 48
149		-	financed, provided, or maintained for the entire county. In addition, a county may allocate to a 49
150		-	district any other revenues whose use is not otherwise restricted by law. The proceeds of taxes 50 General Assembly Of North Carolina Session 2025
151		-	Page 4 House Bill 823-First Edition
152		-	only within a district may be expended only for services provided for the district. Only those 1
153		-	services that counties and cities are authorized by law to provide may be provided. 2
154		-	Property subject to taxation in a newly established district or in an area annexed to an existing 3
155		-	district is that subject to taxation by the county as of the preceding January 1. 4
156		-	(b) Limit. – Such additional property taxes may not be levied within any district 5
157		-	established pursuant to this Article in excess of a rate of ten cents (10¢) twenty cents (20¢) on 6
158		-	each one hundred dollars ($100.00) value of property subject to taxation or, in the event that the 7
159		-	research and production service district satisfies the criteria of G.S. 143B-437.08(h), such 8
160		-	additional property taxes may not be levied within said district in excess of a rate of twenty cents 9
161		-	(20¢) on each one hundred dollars ($100.00) value of property subject to taxation.taxation. 10
162		-	…." 11
163		-	SECTION 2.6. G.S. 153A-317.1 reads as rewritten: 12
164		-	"§ 153A-317.1. Urban research service district taxes authorized; rate. 13
165		-	(a) Tax Authorized. – A county, upon recommendation of the advisory committee 14
166		-	established pursuant to G.S. 153A-316.2, may levy property taxes within a URSD in addition to 15
167		-	those levied throughout the county, and in addition to those levied throughout the county research 16
168		-	and production service district, in order to finance, provide, or maintain for the URSD services 17
169		-	provided therein in addition to or to a greater extent than those financed, provided, or maintained 18
170		-	both for the entire county and for the county research and production service district. Only those 19
171		-	services that counties and cities are authorized by law to provide may be provided. In addition, a 20
172		-	county may allocate to a URSD any other revenue not otherwise restricted by law. 21
173		-	… 22
174		-	(c) Use. – The proceeds of taxes levied within a URSD may be expended only for the 23
175		-	benefit of the URSD. The taxes levied for the URSD may be used for debt service on any debt 24
176		-	issued by the county that is used wholly or partly for capital projects located within the URSD, 25
177		-	but not in greater proportion than expense of projects located within the URSD or for the benefit 26
178		-	of the URSD bear to the entire expense of capital projects financed by that borrowing of the 27
179		-	county. A capital project does not have to be located wholly within the URSD to be considered 28
180		-	a project that benefits the URSD. For the purpose of this subsection, "debt" includes (i) general 29
181		-	obligation bonds and notes issued under Chapter 159 of the General Statutes, (ii) revenue bonds 30
182		-	issued under Chapter 159 of the General Statutes, (iii) financing agreements under Article 8 of 31
183		-	Chapter 159 of the General Statutes, and (iv) special obligation bonds issued by the county." 32
184		-	33
185		-	PART III. MISCELLANEOUS 34
186		-	SECTION 3.1. G.S. 153A-149 reads as rewritten: 35
187		-	"§ 153A-149. Property taxes; authorized purposes; rate limitation. 36
188		-	… 37
189		-	(c) Each county may levy property taxes for one or more of the purposes listed in this 38
190		-	subsection up to a combined rate of one dollar and fifty cents ($1.50) on the one hundred dollars 39
191		-	($100.00) appraised value of property subject to taxation. Authorized purposes subject to the rate 40
192		-	limitation are: 41
193		-	… 42
194		-	(27) Public Transportation. – To provide public transportation by rail, motor 43
195		-	vehicle, or another means of conveyance other than a ferry, including any 44
196		-	facility or equipment needed to provide the public transportation. 45
197		-	transportation, such as a greenway to the extent it supports a means of public 46
198		-	conveyance. This subdivision does not authorize a county to provide public 47
199		-	roads in the county in violation of G.S. 136-51. 48
200		-	…." 49
201		-	50
202		-	PART IV. EFFECTIVE DATE 51 General Assembly Of North Carolina Session 2025
203		-	House Bill 823-First Edition Page 5
204		-	SECTION 4.1. This act is effective when it becomes law. 1
	204	+	48
	205	+	PART IV. EFFECTIVE DATE 49
	206	+	SECTION 4.1. This act is effective when it becomes law. 50