1. When was the last county created in North Carolina, and what is its name? Avery County was the last county to be created in North Carolina in 1911. 2. When did the Board of County Commissioners replace the appointed Justices of the Peace as the administrators of county government? The Constitution of 1868 replaced the justices of the peace with the locally elected board of commissioners. 3. Which of the following is not subject to the property tax? The General Assembly has exempted holdings of individual stocks from the property tax base. 4. True or false: The county commissioners appoint the members of the Board of Education. False. The members of the Board of Education are elected. 5. Which percentage of North Carolinians live in a county? a. 100 percentb. 50 percentc. 30 percentEvery citizen in North Carolina lives in a county. That is not true for all 50 states. In many states, cities and counties do not overlap. 6. What is the largest source of revenue for counties? a. Property taxesb. Sales taxesc. Parking finesProperty taxes are the largest source of revenue for counties. Public libraries such as this one in Iredell County are constructed and maintained using county dollars. 7. True or false: Counties must set their property tax rate and adopt their budgets by June 1 of each year. False. The budget must be adopted by June 30 of each year. 8. True or false: Counties are required to run public libraries. False. Counties are not mandated to operate libraries.