North Carolina General Statutes Chapter 159. Local Government Finance § 159-2. Computation of time

(a) Notwithstanding any other provisions of law, whenever in this Chapter an act is to be done within a given period of time, the period of time shall be computed according to the rules set out in this section.

(b) When an act is to be done within a given number of days before or after a given day, the period is computed by counting forward beginning with the day following the given day, or counting backward beginning with the day next before the given day. Saturdays, Sundays, and holidays are counted as any other day.

(c) The word “month” means 30 days, unless the words “calendar month” are used, in which case the number of days in the month may vary according to the calendar.

(d) The word “year” means the calendar year.

(e) The word “day,” when used to denote a period of time within which an act may be done, means a period of 24 hours beginning at 12:00 midnight.

(f) When a time of day is given, the time is local time in the City of Raleigh, North Carolina.