Agenda - 02-01-2011 - 6b - Laserfiche WebLink

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1 SECTION 5. Any properties subject to taxation under NC Gen. Stat. §105-274 which 2 were taxed by both the Alamance County and Orange County taxing authorities on or after 3 January 1, 2007 are hereby granted the following relief: 4 SECTION 5 (a). Property owners of any such dually taxed properties may, pursuant to 5 the terms of NC Gen. Stat. §105-381, demand refund and/or release of taxes paid to the county 6 from which their property, or portion thereof, was transitioned. 7 SECTION 5 (b). Any claim for relief pursuant to this Section and under the terms of 8 NC Gen. Stat. 105-381 may be made for taxes assessed January 1, 2007 through December 31, 9 2011. All such claims for relief must be made in writing to the county from which the affected 10 property was transitioned on or before February 28, 2012. 11 (1) Should a claim for relief pursuant to this Section not be made by 12 February 28, 2012 such claim is waived and no further relief shall be 13 granted pursuant to this or any other Act. 14 (2) Alamance County and Orange County shall not grant refunds or 15 releases pursuant to this Section for any claims made after February 16 2$, 2012 and are released from all liability for any such claims made 17 for any act or failure to act pursuant to this Section. 18 SECTION 5 (c). The provisions of this Section shall apply only to properties 19 transitioned from one county to the other, in whole or in part, pursuant to SL 2010-61 and this 20 Act. Claims for relief brought under this section shall not unreasonably be denied. 21 SECTION 5 (d). For purposes of this section only, the term property owner shall 22 include any builder or developer which paid property taxes on real property to both counties 23 and subsequently sold said property or which, as part of an escrow agreement in which the 24 buyer of such property paid taxes to one county and the builder or developer who sold the 25 property, paid taxes on the same piece of property to the adjoining county. 26 SECTION 5 (e). The taxing authorities of Alamance County and Orange County shall 27 notify property owners affected by this Section of the terms of this Section within 30 days of 28 ratification of this Act. Such Notice shall be by United States Mail at the mailing address to 29 which any tax bills were previously submitted. No other notice is or shall be required. 30 SECTION 6. Section 6 of SL 2010-61 is amended as follows: Any child who was a 31 resident of any area reassigned by this act on its date of ratification and who was a student in 32 the Orange or Alamance school system during the 2009-2010 or 2010-2011 or 2011-2012 33 school year, and the siblings of any such person, may attend school in the same school system 34 as their siblings without necessity of a release or payment of tuition. Any such student, while 35 attending the Orange County school system, shall be considered a resident of Orange County 36 for all public school purposes, including transportation, athletics, and funding formulas. Any 37 such student, while attending the Alamance County School system, shall be considered a 38 resident of Alamance County for all public school purposes, including transportation, athletics 39 and funding formulas. Notice must be given to all affected school systems by the parent or 40 guardian in order to exercise the privilege granted by this section. 41 SECTION 7. The establishment of a county boundary line is, pursuant to Article VII 42 Section 1 of the North Carolina Constitution, the sole responsibility of the North Carolina 43 General assembly. Further, it is vital to the State of North Carolina and all affected local 44 governments that county boundary lines be fixed and any uncertainty as to the location of 45 county boundary lines be resolved. For this reason and in the interest of justice neither 46 Alamance County nor Orange County, nor any agent, employee, or appointed or elected 47 official, shall be liable to any individual, group, organization, for profit or not for profit 48 business entity of any kind, governmental entity or agency of any type or kind, for any 49 damages, costs, fees or fines, and no court action shall be maintained against said officials, 50 employees and agents, for any recommendation, act, failure to act, or conduct related to SL 51 2010-61 or this Act and/or the adoption of a fixed boundary line separating the two counties. 4 8