GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2017

SESSION LAW 2018-57

HOUSE BILL 971

AN ACT removing certain described property from the corporate limits of the city of winston‑salem.

The General Assembly of North Carolina enacts:

SECTION 1.  The following described property is removed from the corporate limits of the City of Winston‑Salem:

BEGINNING at an iron stake at the north right‑of‑way line of Hilltop Road, which iron stake being S 81° 35' E and 282.4 feet eastwardly of an iron Axle buried in the south margin of said road the southeast corner of the R.G. Beck property, and running thence with the north right‑of‑way line of said Hilltop Road the two chord distances and bearings S 67° 18' E 110.85 feet to an iron stake, and S 51° 51' E 75.0 feet to an iron stake in the Fred A. Pfaff Estate; thence the three following new lines with said Estate N 32° 51' E crossing an iron stake at 186.80 feet continuing a branch 239.78 feet or in all 426.58 feet to an iron stake a new corner, N 67° 18' W 258.0 feet to a new corner, S 22° 45' W crossing a branch and crossing an iron stake at 124.57 feet continuing 275.0 feet or in all 399.57 feet to the place of BEGINNING; containing 2.06 acres more or less. The above described property being known as a parcel from the 25.12‑acre tract of the Fred A. Pfaff Estate, better known as the Luther Pfaff land.

SECTION 2.  This act has no effect upon the validity of any liens of the City of Winston‑Salem 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 City of Winston‑Salem.

SECTION 3.  This act becomes effective June 30, 2018. Property in the territory described in Section 1 of 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 25^th day of June, 2018.

                                                                    s/  Bill Rabon

                                                                         Presiding Officer of the Senate

                                                                    s/  Tim Moore

                                                                         Speaker of the House of Representatives