RES-2011-009 Resolution Regarding Legislative Matters - Pertaining to Alamance County-Orange County Line (91%) (9%)

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1 according to the regularly scheduled revaluation period for each 2 County. . 3 b. The values established by the adjoining County Tax Administrators 4 on all real property formerly taxed in their county shall be adopted by 5 the appropriate County Tax Assessor upon the transition of property 6 to the adjoining County. The valuation of such property shall then be 7 revalued according to the regularly scheduled revaluation period for 8 each County. 9 (4) Bea nning January 1, 2013, all property in azeas affected by the resurvey of 10 the boundary line, which is subject to ad valorem taxation shall be listed, 11 assessed, and taxed by the appropriate County Tax Administrator in the 12 same manner as is prescribed by law for all other property located within 13 each County. 14 (5) The final tax values of property subject to ad valorem taxation in azeas 15 affected by the resurvey of the boundary line_as of January 1, 2013, shall be 16 determined by the adjoining County Tax Administrator. Appeals to the 17 North Carolina Property Tax Commission or to the courts by property 18 owners of properties affected by the boundary laic .change shall be defended 19 by both counties and both counties shall be responsible: for their costs and 20 expenses, including attorneys' fees, incurred in connection with such 21 appeals. 22 (6) Any unpaid taxes.c~r tax liens for the fiscal year ending June`30, 2012, or for 23 prior years on property subject to taxation in areas affected by the resurvey 24 of the boundary line shall. continue to be valid and enforceable by the 25 respective adjoining county, including the foreclosure remedies provided for 26 in G.S. 105-374 and G:S. 105-375, and the remedies of attachment and 27 garnishment provided for- in G.S. 1Q5-366 through G.S. 105-368. The 28 Alamance County and Orange County Tax°Administrators shall supply ane 29 another with a list of unpaid taxes for the tax year 20.11. on or beforeJuly 1, 30 2012. Any such taxes collected by either county shall be promptly paid to 31 the:,appropriate adjoining county including accrued interest. The provisions 32 ~ of G.S; 105-352 (d) shall not apply to: Those areas in adjoining county 33 previously_taxed by either County outside the areas affected by the resurvey 34 of the boundary line, that shall forthwith be properly listed and taxed in the 35 county to which they have been reassigned by this Act; and those areas 3 6 within each county that were in the past improperly listed and taxed by the 37 adjoining ~uz~nties due to uncertainty as to the exact location of the true 38 historic Alan~ance County Orange County boundary line. 39 SECTION 4:{d)` No cause of action, including criminal actions, involving persons 40 or property in areas affected by the resurvey of the boundary line which is pending on July 1, 41 2012, shall be abated, and such actions shall continue in the appropriate adjoining county. 42 SECTION 4.(e) The Board of Elections of each adjoining county shall effective 43 July 1, 2012, transfer the voter registration records pertaining to persons residing in areas 44 affected by the resurvey of the boundary line and located in either county to the adjoining 45 county's Board of Elections, and thereafter the registered voters so transferred shall be validly 46 registered to vote in that adjoining county. 47 SECTION 4.(f) The Jury Commission of each adjoining county shall revise its jury 48 lists to add to or eliminate therefrom those persons subject to jury duty who reside in areas 49 affected by the resurvey of the boundary line, said revised jury lists to be effective July 1, 2012. 3