Nantahala Power & Light Co. v. County of Clay

PlaiNtief’s Appeal.

Winborne, J.

The State Constitution provides the fundamental

authority for, and prescribes the limitation upon, the levying of county taxes.

Article VII, section 7, reads in part: “. . . No county, city or other municipal corporation shall contract any debt, pledge its faith or loan its credit, nor shall any tax be levied or collected by any officers of the same except for the necessary expenses thereof, unless by a vote of the majority of the qualified voters therein. ...”

Article V, section 6, provides in part: “The total of the State and county tax on property shall not…