GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION LAW 2019-93
HOUSE BILL 4
AN ACT REMOVING CERTAIN DESCRIBED PROPERTY FROM THE CORPORATE LIMITS OF THE City OF claremont.
The General Assembly of North Carolina enacts:
SECTION 1. The following described property, identified by Catawba County Tax Property Identification Number, is removed from the corporate limits of the City of Claremont: 376109061749.
SECTION 2. This act has no effect upon the validity of any liens of the City of Claremont 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 Claremont.
SECTION 3. This act becomes effective June 30, 2019. Property in the territory described in Section 1 of this act as of January 1, 2019, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2019.
In the General Assembly read three times and ratified this the 8th day of July, 2019.
s/ Ralph E. Hise
Presiding Officer of the Senate
s/ Tim Moore
Speaker of the House of Representatives