AN ACT PROVIDING THAT the towns of Columbia and edenton MAY PROHIBIT THE ISSUANCE OF A BUILDING PERMIT TO A DELINQUENT TAXPAYER.

The General Assembly of North Carolina enacts:

SECTION 1.  This act applies only to the Towns of Columbia and Edenton.
SECTION 2.  G.S. 160A‑417 is amended by adding a new subsection to read:
"(d)	A city may by ordinance provide that a permit may not be issued under subsection (a) of this section to a person who owes delinquent property taxes, determined under G.S. 105‑360, on property owned by the person. The ordinance may provide that a building permit may be issued to a person protesting the assessment or collection of property taxes."
SECTION 3.  This act is effective when it becomes law.
In the General Assembly read three times and ratified this the 8th day of June, 2009.

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		 Walter H. Dalton
	 President of the Senate

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		 Joe Hackney
	 Speaker of the House of Representatives