1931 public laws – Ch.457 Sec.3
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CHAPTER 457 AN ACT TO PROVIDE FOR A STUDY BY THE TAX COMMISSION OF THE QUESTION OF LISTING AND ASSESSING PROPERTY FOR TAXATION. The General Assembly of North Carolina do enact:
That it shall be the duty of the Tax Commission of North Carolina and the said commission is hereby authorized, empowered, and directed, in addition to the duties imposed under chapter one hundred and fifty-seven, Public Laws of one thousand nine hundred and twenty-seven and chapter two hundred sixty-seven, Public Laws of one thousand nine hundred and twenty-nine, to examine into and make a thorough study of the question of the listing and assessing of property for taxation.