§ 105-253: Recodified as G.S. 105-242.2 by Session Laws 2008-134, s. 10(a), effective July 1, 2008, and applicable to taxes that become collectible on or after that date.

§ 105‑253:  Recodified as G.S. 105‑242.2 by Session Laws 2008‑134,s. 10(a), effective July 1, 2008, and applicable to taxes that becomecollectible on or after that date.