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<br />and instruments required or permitted to be filed or registered involving residents and property 
<br />in areas affected by the resurvey of the boundary line, that previously may have been recorded 
<br />in the adjoining counties shall be recorded in the county to which the property has been 
<br />reassigned by this act. 
<br />"SECTION 4.(b) All public records related to residents and property located in areas 
<br />affected by the resurvey of the boundary line that were filed or recorded prior to July 1, 2011, 
<br />in the adjoining counties shall remain in those respective adjoining counties where filed or 
<br />recorded, and such records shall be valid public records as to the property and persons 
<br />involved, even though they are recorded in an adjoining county which is a county where the 
<br />property is no longer located as evidenced by the 2008 North Carolina Geodetic Survey and the 
<br />subsequent partial resurvey pursuant to Section 7 of this act. 
<br />"S C N 4.(e) n . after- r„ 1 e 20 e all real and personal prepet:t zl, e-atoa ffivesas, 
<br />af€eeted by the -re 
<br />Jx`7•izuai-y 1, 2011, shall be ,1.: et to ad ale m_ -eve tl.,e reuaty to . hieb, the pr-epeFty is 
<br />afmLgEed for- the fiseal year- beginning Jiily > > to the safne eK4ent as it would hewe been had 
<br />it been eeFreetly meagnized by the dents of Leh sere 
<br />tax administrators of the adjaining eeun4ies shall 4-*ffi-;-sAe-,F- te- dher-esperative county tax assessors 
<br />the ad valer-em tm listings and valuatiens for- all real and personal pfepeft-y subjeet to ad 
<br />valor-em taxation in areas affeeted by the r-esuFvey of the boundary line, eyeept classified meter 
<br />vehieles that were registered in the adjoining eeufAies prior- to Jaaly 1, 2011— F-e-F the fli-seal Yea-r- 
<br />that begins July 1, 2011, all real and per-senal pr-epei4y leeated in ff-ea-as -a-fifi-beted by the resurvey 
<br />of the beundar-y line thm was subjeet to ad valer-em tfflEeAien in that area en Januafy 1, 2011, 
<br />rl,,,ll be ., se,l and t.,.,e,l as follows: 
<br />`cam The values established by the adjoining eeunties' tax administraters 
<br />ors -all re..l p ef. y f fine..ly taxed in tL.ei ffe eetiye , t. 1 ll 1. 
<br />�... ».. .,..,,.. t.:.e.Y.. ..) ......,.. .J �..�........ �..vu •`�ii,'iwuvv vv cnrc�. riurr -vim, 
<br />adjusted by the- apprepriate- eaunty —twE assessor by applying the 
<br />u''n ti�c'c „een e e 
<br />the —& epr -late Go my Fnedirnrn ratie,�as established by the-SaleS 
<br />Assessment Ratio Study . piled by the Ne,.tb, !''.soli, Department 
<br />by applying 
<br />J mY 
<br />Page 2 Session Law 2011 -88 Senate Bill 201 * 
<br />MLU 
<br />Ma 
<br />Y. 
<br />WOMAN 
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<br />`cam The values established by the adjoining eeunties' tax administraters 
<br />ors -all re..l p ef. y f fine..ly taxed in tL.ei ffe eetiye , t. 1 ll 1. 
<br />�... ».. .,..,,.. t.:.e.Y.. ..) ......,.. .J �..�........ �..vu •`�ii,'iwuvv vv cnrc�. riurr -vim, 
<br />adjusted by the- apprepriate- eaunty —twE assessor by applying the 
<br />u''n ti�c'c „een e e 
<br />the —& epr -late Go my Fnedirnrn ratie,�as established by the-SaleS 
<br />Assessment Ratio Study . piled by the Ne,.tb, !''.soli, Department 
<br />by applying 
<br />J mY 
<br />Page 2 Session Law 2011 -88 Senate Bill 201 * 
<br />
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