A BILL TO BE ENTITLED
AN ACT to provide that sampson county may prohibit the issuance of a land‑use permit or a building permit to a delinquent taxpayer.
The General Assembly of North Carolina enacts:
SECTION 1.  Section 2 of this act applies to Sampson County only.
SECTION 2.  G.S. 153A‑340 is amended by adding a new subsection to read:
"§ 153A‑340.  Grant of power.
…
(c2)	A county may by ordinance provide that a special use permit or conditional use permit may not be issued under subsection (c1) of this section to a person who owes delinquent property taxes, determined under G.S. 105‑360, on property owned by the person. Such ordinance may provide that a special use permit or conditional use permit may be issued to a person protesting the assessment or collection of property taxes."
SECTION 3.  G.S. 153A‑357(c)(2) reads as rewritten:
"(2)	This subsection applies to Alexander, Alleghany, Anson, Bertie, Catawba, Chowan, Currituck, Davie, Gates, Greene, Lenoir, Lincoln, Iredell, Sampson, Stokes, Surry, Tyrrell, Wayne, and Yadkin Counties only."
SECTION 4.  This act is effective when it becomes law.