GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

SESSION LAW 2018-122

SENATE BILL 802

AN ACT removing certain described property from the corporate limits of the town of mineral springs.

The General Assembly of North Carolina enacts:

SECTION 2.(a)  The following described property, referenced by the Union County GIS Parcel Identification Number, is removed from the corporate limits of the Town of Mineral Springs:

06015013.

SECTION 2.(b)  This act has no effect upon the validity of any liens of the Town of Mineral Springs for ad valorem taxes or special assessments outstanding before the effective date of this act. Such liens may be collected or foreclosed upon after the effective date of this act as though the property were still within the corporate limits of the Town of Mineral Springs.

SECTION 3.  This act becomes effective June 30, 2018. Property in the territory described in this act as of January 1, 2018, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2018.

In the General Assembly read three times and ratified this the 29^th day of June, 2018.

                                                                    s/  Daniel J. Forest

                                                                         President of the Senate

                                                                    s/  Tim Moore

                                                                         Speaker of the House of Representatives