NC H326

Allows Buncombe County to restrict an additional one-quarter percent (0.25%) local sales tax to community college capital outlay purposes and debt retirement

Specifies that any such tax approved by Buncombe County voters in 2011 shall expire 18 years after initial levy, though taxes properly payable before expiration remain collectible

Requires the Board of Commissioners of Buncombe County to hold a public hearing in the tenth year of the levy to determine whether the tax should be repealed before its scheduled expiration

Provides ballot language options for referendums with or without expiration dates, clearly stating the tax is for community college capital outlay and related debt retirement