1956/57 session laws – Ch.217 Sec.1
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CHAPTER 217 AN ACT TO REQUIRE PERSONS, OTHER THAN CERTAIN INDIANS, LIVING ON INDIAN RESERVATIONS IN JACKSON COUNTY TO LIST AND PAY PERSONAL PROPERTY TAXES. The General Assembly of North Carolina do enact:
All persons, other than members of the Eastern Band of Cherokee Indians, having personal property located on an Indian reservation shall list said property ad valorem taxation with the county in which said property is located and shall pay ad valorem taxes thereon. Except as they may be inconsistent with the provisions of this Act, the provisions of the Machinery Act of 1939 shall apply to the listing, assessment, and collection of such taxes.