NC H822

Amends North Carolina Constitution to require a three-fifths vote in each house of the General Assembly to enact any law imposing a state tax.

Applies to laws that increase an existing tax rate or levy a new tax, but excludes laws repealing tax preferences or authorizing local governments to levy taxes.

Maintains existing requirement that tax bills be read three separate times on three different days in each house and have yea-nay votes recorded in the journal.

Submits the constitutional amendment to North Carolina voters for approval at the November 2014 general election.

Becomes effective upon certification by the State Board of Elections if approved by a majority of votes cast.