§ 139-40. Conduct of election.
§139‑40. Conduct of election.
(a) There shall be nonew registration of voters for such an election. Registration shall be open forregistration of new voters in said county and registration of any and all legalresidents of said county, who are or could legally be enfranchised as qualifiedvoters for regular general elections, shall be carried out in accordance withthe general election laws of the State of North Carolina as provided for localelections. Notice of such registration of new voters shall be published in anewspaper circulated in said county, once, not less than 55 days before and notmore than 65 days before the election, stating the hours and days forregistration. The special election, if called, shall be under the control andsupervision of the county board of elections.
(b) The form of thequestion shall be substantially the words "For Watershed Improvement Taxof Not More Than ______ Cents Per One Hundred Dollar ($100.00) Valuation,"and "Against Watershed Improvement Tax of Not More Than ______ Cents PerOne Hundred Dollar ($100.00) Valuation," which alternates shall appearseparated from each other on one ballot containing opposite, and to the left ofeach alternate, squares of appropriate size in one of which squares the voter maymake a mark "X" to designate the voter's choice for or against suchtax, provided, the board of county commissioners may vary the aforesaid form ofthe question to be placed upon the ballot for the watershed improvement taxelection in such manner as the board deems appropriate, and the board ofelections shall cause to be placed upon the ballot such form of the question asmay be requested by the board of county commissioners. The board of countycommissioners shall designate the amount of the maximum annual rate of such taxto be levied, which amount may be less than but may not exceed twenty‑fivecents (25¢) on the one hundred dollar ($100.00) valuation of property in thecounty, and said amount shall be stated on the ballot in the question to bevoted upon. Such ballot shall be printed on white paper and each polling placeshall be supplied with a sufficient number of ballots not later than the daybefore the election. At such special election the election board shall cause tobe placed at each voting precinct in said county a ballot box marked"Watershed Improvement Tax Election".
(c) The duly appointedjudges and other election officials who are named and fixed by the county boardof elections shall count the ballots so cast in such election and the results ofthe election shall be officially canvassed, certified and announced by theproper officials of the board of elections, according to the manner ofcanvassing, certifying and announcing the elections held under the generalelection laws of the State as provided for local elections.
(d) If a majority ofthose voting in such election favor the levying of such a tax, the board ofcommissioners of such county is authorized to levy a special tax at a rate notto exceed twenty‑five cents (25¢) on each one hundred dollars ($100.00)of assessed value of real and personal property taxable in said county, not toexceed the maximum rate of tax approved by the voters in such election, and theGeneral Assembly does hereby give its special approval for the levy of such specialtax. (1959, c. 781, s. 10; 1961, c. 32; 1969, c. 711, s. 2;1993 (Reg. Sess., 1994), c. 762, s. 10.)