A BILL TO BE ENTITLED
AN ACT to remove certain described property from the corporate limits of the Town of clyde and to transfer certain described property from the corporate limits of the City of Locust to the corporate limits of the Town of Midland.
The General Assembly of North Carolina enacts:
SECTION 1.(a)  The following described property, identified by Haywood County Tax Property Identification Number, is removed from the corporate limits of the Town of Clyde: 8637‑40‑9154.
SECTION 1.(b)  This section has no effect upon the validity of any liens of the Town of Clyde for ad valorem taxes or special assessments outstanding before the effective date of this section. Such liens may be collected or foreclosed upon after the effective date of this section as though the property were still within the corporate limits of the Town of Clyde.
SECTION 1.(c)  This section becomes effective June 30, 2022. Property in the territory described in subsection (a) of this section as of January 1, 2022, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2022.
SECTION 2.(a)  The following described property, identified by Cabarrus County Tax Property Identification Number, is removed from the corporate limits of the City of Locust and added to the corporate limits of the Town of Midland: 5564184180, 5564187200, 5564188298, 5564189108, 5564188097, 5564178936, 5564270889, 5564272916, 5564281181, 5564281254, 5564281551, 5564280532, 5564189533, 5564188535, 5564187534.
SECTION 2.(b)  This section has no effect upon the validity of any liens of the City of Locust for ad valorem taxes or special assessments outstanding before the effective date of this section. Such liens may be collected or foreclosed upon after the effective date of this section as though the property were still within the corporate limits of the City of Locust.
SECTION 2.(c)  This section becomes effective June 30, 2022. Property in the territory described in subsection (a) of this section as of January 1, 2022, is no longer subject to municipal taxes by the City of Locust for taxes imposed for taxable years beginning on or after July 1, 2022. Property in the territory described by subsection (a) of this section as of January 1, 2022, is subject to municipal taxes by the Town of Midland for taxes imposed for taxable years beginning on or after July 1, 2022.
SECTION 3.  Except as otherwise provided, this act is effective when it becomes law.