Statesville City Zoning Code

An Act to Create the Iredell Civic Center Authority and to Authorize the Issuance of Bond Therefor.

The General Assembly of North Carolina do enact:

An Act to Grant the Police of Statesville and Mooresville County-wide Jurisdiction Upon Certain Conditions.

The General Assembly of North Carolina do enact:

There is hereby created the Iredell Civic Center Authority, a public agency, which shall consist of six (6) members as follows:

The Mayor of the City of Statesville, the Mayor of the Town of Mooresville, the Chairman of the Iredell County Board of Commissioners, and the Chairman of Mitchell College Board of Trusteess [Trustees], who shall serve ex officio, but who shall have full voting rights. Two (2) members of the general public, who are residents of Iredell County, shall be appointed by the four (4) ex officio members. The initial term of one (1) public member shall be for two (2) years and the other for a term of four (4) years. Thereafter, as their terms expire their successors shall serve for terms of four (4) years. A vacancy among the two (2) public members, occurring for any reason, shall be filled by appointment by the remaining members for the unexpired term.

(S.L. 1985, Ch. 570, §§ 6, 7)

From its membership the authority shall elect a chairman, vice chairman and secretary-treasurer. The secretary-treasurer shall be bonded in such amount as the authority may deem adequate.

The authority shall have the power and duty to acquire, construct, establish, operate and maintain a public civic center, and allied facilities, to serve the civic, arts, sports and entertainment needs of the area. The authority is granted the following powers:

(1)

To acquire real and personal property by purchase, gift, donation, or by lease, and to dispose of real and personal property when no longer needed or deemed suitable for the purposes of the authority;

(2)

To employ architects to prepare plans for the center, and to approve all plans submitted by the architects;

(3)

To enter into leases and contracts for the construction, maintenance, and operation of the center, and for services, materials, furnishings, equipment and all matters necessary for the location, design, construction, equipping and operation of the center;

(4)

To receive and accept aid or contributions from state, federal or local agencies, and from any source of either money, property, or labor, to be held, used, and applied for the purpose for which they were made;

(5)

To employ such personnel as may be necessary for the proper implementation of the purposes and duties of the authority;

(6)

To adopt bylaws, rules and regulations for the management of its affairs; and

(7)

To sue and be sued and to do all things necessary to carry out the purpose of the authority and the powers conferred upon it by this act.

The authority is hereby authorized to issue revenue bonds for the acquisition, construction, equipping, furnishing, improvement, or extension of the civic center.

For the purposes of this act, the word "municipality" as defined in the Revenue Bond Act of 1938 shall include the Iredell Civic Center Authority and the term "governing body", as used in the Revenue Bond Act of 1938 shall include the governing power of the Civic Center Authority herein created. All provisions of the Revenue Bond Act of 1938, except where contextually it would not be applicable, shall be applicable with respect to the issuance of revenue bonds for the purposes provided in the first sentence of this section. For the purposes of this section, the Revenue Bond Act of 1938 is hereby incorporated in, and made a part of this section, by reference.

(S.L. 1985, Ch. 570, § 6)

The Board of County Commissioners of Iredell County is hereby authorized, in its discretion and without any petition therefor, to cause an election to be held in the county, at such time as the board may determine, on the question as to whether a special tax shall be levied on all taxable property in the county, said tax not to exceed fifteen cents ($0.15) on the one-hundred-dollar valuation of property, for the purpose of purchasing necessary land and for the construction, equipping and furnishing the Iredell Civic Center.

The election shall be held by the county board of elections and shall be held and conducted in accordance with the general laws for election of county officers insofar as applicable. The ballot shall afford the voters an opportunity to vote for or against the tax.

If a majority of those voting favor the tax, then the board of county commissioners is authorized to levy and collect a tax in such amount as it may deem necessary, not exceeding fifteen cents ($0.15) on the one-hundred-dollar valuation of property, and shall appropriate the funds collected to the Iredell Civic Center Authority.

(S.L. 1985, Ch. 570, § 6)

This act shall become effective upon ratification.

In the General Assembly read three (3) times and ratified, this the 6th day of May, 1971.

H. P. Taylor, Jr.
Speaker of the House of Representatives

Philip P. Godwin
President of the Senate

The police officers of the Town of Mooresville and the City of Statesville are hereby granted the same jurisdiction and authority, throughout the County of Iredell, to make arrest and to execute criminal process as they possess with their respective municipalities. Provided, that the police officers of one (1) municipality shall not exercise such authority within the corporate limits of the other municipality except when the mayor requests the assistance of the police officers from the other municipality. Provided further, that the police officers shall not exercise such authority outside their respective municipalities except by permission of their respective chiefs of police.

Nothing in this act shall diminish the lawful authority of the Sheriff of Iredell County. With respect to matters of law enforcement and criminal investigations outside the municipalities, the jurisdiction and authority of the sheriff or his duly appointed deputies shall supersede that of municipal police officers.

When such officers are performing their duties outside their respective municipalities, pursuant to this act, they shall have the same authority, rights, privileges and immunities, including coverage under workmen's compensation laws, which they have in their own municipality.

This act shall become effective upon ratification.

In the General Assembly read three (3) times and ratified, this the 6th day of May, 1971.

H. P. Taylor, Jr.
President of the Senate

Philip P. Godwin
Speaker of the House of Representatives

As used in this part [this article], "collector" means the Iredell County Tax Collector if the City of Statesville and Iredell County have so provided by contract, otherwise it means the city finance officer and/or city clerk, as may be designated by resolution of the city council.

(S.L. 1985, Ch. 570, § 17)

The definitions set forth in G.S. 105-164.3 apply to this part [article] insofar as those definitions are not inconsistent with this part [article].

(S.L. 1985, Ch. 570, § 23)

The city council of the City of Statesville may, if the Board of Commissioners of Iredell County has adopted a resolution under Section 15 of this act, by resolution levy a tax on the gross receipts from the rental of accommodations within the corporate limits of the city, not to exceed three (3) percent. This tax applies to the rental of accommodations subject to sales tax under G.S. 105-164.4(3).

(S.L. 1985, Ch. 570, § 16)

Editor's note— The reference in the above section to "Section 15 of this act" is to section 15 of S.L. 1985, which section reads as follows:

The Board of Commissioners of Iredell County may, by resolution, abolish the Iredell Civic Center Authority established by chapter 329, Session Laws of 1971, as amended by sections 6 and 7 of this act. Such resolution shall provide for the disposition of assets and liabilities of the authority, and shall state that the county does not intend to proceed with a civic center.

Before levying a tax under this part [article], the City of Statesville shall either establish a civic center authority, adopt a resolution that the city intends to pursue and develop goals involving a civic center and travel and tourism in the City of Statesville, or by resolution provide that a civic center shall be administered as a department of the city. If an authority is established, it shall have the number of members set forth in the resolution establishing it, which members shall be appointed by the mayor. The city council may grant to the authority any or all of the powers provided by section 3 of chapter 329, Session Laws of 1971 [Art. I, § 3 of this compilation].

(S.L. 1985, Ch. 570, § 24; S.L. 1986, Ch. 930, § 1)

The city council may by resolution repeal the levy of the occupancy tax authorized by this part [article]. No liability for any tax levied under this part [article] that attached prior to the date on which a levy is repealed is discharged by the repeal, and no right to a refund of a tax that accrued prior to the effective date on which a levy is repealed shall be denied as a result of the repeal.

(S.L. 1985, Ch. 570, § 22)

The collector shall collect and administer the occupancy tax levied by the city pursuant to this part [article]. The city council may adopt rules as needed by the collector to implement this part [article].

(S.L. 1985, Ch. 570, § 18)

Every owner of a business subject to the tax levied by this part [article] shall, on and after the first day of the calendar month set by the governing body in the resolution levying the tax, collect the occupancy tax provided by this part [article]. This tax shall be collected as part of the charge for the furnishing of any taxable accommodations. The tax shall be stated and charged separately from the sales records, and shall be paid by the purchaser to the owner of the business as trustee for and on account of the city. The occupancy tax levied under this part [article] shall be added to the sales price and shall be passed on to the purchaser instead of being borne by the owner of the business. The city tax collector shall design, print, and furnish to all appropriate businesses in the city the necessary forms for filing returns and instructions to ensure the full collection of the tax. Every person liable for the tax imposed pursuant to this part [article] shall, on or before the fifteenth day of each month, prepare and submit a return on the prescribed form stating the total gross receipts derived during the preceding month from rentals upon which the tax is levied. The tax shall be due and payable to the tax collector on a monthly basis.

Any person who fails or refuses to file the return required by this part [article] shall pay a penalty of ten dollars ($10.00) for each day's omission. In addition, any person who refuses to file the return or pay the tax for a period of thirty (30) days after the time required for filing the return or for paying the tax shall pay a penalty of five (5) percent of the tax due. An additional penalty of five (5) percent shall be imposed for each additional month or fraction thereof in which the occupancy tax is not paid.

Any person who willfully attempts in any manner to evade the occupancy tax or who willfully fails to pay the tax or make and file the required return, shall, in addition to all other penalties provided by law, be guilty of a misdemeanor and be punishable by a fine not to exceed one thousand dollars ($1,000.00), imprisonment not to exceed six (6) months, or both.

(S.L. 1985, Ch. 570, § 19)

The collector may collect any unpaid taxes levied under this part [article] through the use of attachment and garnishment proceedings as provided in G.S. 105-368 for collection of property taxes. The collector has the same enforcement powers concerning the tax imposed under this part as does the secretary of revenue in enforcing the state sales tax under G.S. 105.164.30.

(S.L. 1985, Ch. 570, § 21)

The collector shall remit the proceeds of this tax to the city on a monthly basis. The funds received by the city pursuant to this part [article] shall be allocated to a special fund and used only for operation and maintenance of a civic center, for payment of interest or retiring principal on debt related to a civic center, or for promotion of travel and tourism.

(S.L. 1985, Ch. 570, § 20)