Agenda - 11-21-2011 - C2 - Laserfiche WebLink

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157 counties and both counties shall be responsible for their costs and expenses, including attorneys' fees, incurred in connection with such appeals. (66) Any unpaid taxes or tax liens for the fiscal year ending June 30, 2012, or for prior years on property subject to taxation in areas affected by the resurvey of the boundary line shall continue to be valid and enforceable by the respective adjoining g ounty including the foreclosure remedies provided for in G.S. 105 -374 and G.S. 105 -375 and the remedies of attachment and garnishment provided for in G.S. 105 -366 through G.S. 105 -368. The Alamance Count/ and Orange County Tax Administrators shall supply one another with a list of unpaid taxes for properties in areas of the boundary line affected by the resurveys for the tax year 2011 on or before July 1, 2012. Any such taxes collected by either county shall be promptly paid to the gppropriate adjoining g_ounty, including accrued interest. The provisions of G.S. 105- 352(d) shall not apply to (i) those areas in the adjoining county previously taxed by either county outside the areas affected by the resurvey of the boundary line that shall forthwith be properly listed and taxed in the county to which they have been reassigned by this act and (ii) those areas within each county that were in the past improperly listed and taxed by the adjoining counties due to uncertainty as to the exact location of the true historic Alamance Coun /Orange County boundary line. "SECTION 4.(d) No cause of action, including criminal actions, involving persons or property located in areas affected by the resurvey of the boundary line that is pending on July 1, 20 2012, shall be abated, and such actions shall continue in the appropriate adjoining county. In no event shall a defense to a criminal act be maintained where such defense alleges a lack of jurisdiction due to any act or failure to act related to the adjustment of the boundary line by this act regardless of when such criminal act is alleged to have been committed. "SECTION 4.(e) The board of elections of each adjoining county shall, effective July 1, 201 2012, transfer the voter registration records pertaining to persons residing in areas affected by the resurvey of the boundary line and located in either county to the adjoining county's board of elections, and thereafter the registered voters so transferred shall be validly registered to vote in that adjoining county. "SECTION 4.(f) The Jury Commission of each adjoining county shall revise its jury lists to add to or eliminate therefrom those persons subject to jury duty who reside in areas affected by the resurvey of the boundary line, said revised jury lists to be effective July 1, 2942012. "SECTION 4.(g) The areas affected by the resurvey of the boundary line and located in each county shall be transferred into the appropriate superior court district, district court district, and prosecutorial district. The areas affected by the resurvey of the boundary line shall remain in the same congressional district, the same State House of Representatives district, and the same State Senate district. "SECTION 4.(h) Any cause of action relating to taxation as it is currently exercised by the counties along or near the Alamance County /Orange County boundary, or any other cause of action related in any way to the Alamance County /Orange County boundary or properties affected by changes in the boundary, is stayed, and no new cause of action relating to these matters shall be commenced until ratification of the official line by the North Carolina General Assembly. Thereafter, causes of action related to the taxation of property shall be defended as described in subdivision (5) of Section 4(c) of this act." SECTION 5.(a) Any properties affected by S.L. 2010 -61 or this act and which are subject to taxation under G.S. 105 -274 and which were iaxed by both the Alamance County and Orange County taxing authorities on or after January 1, 2007, are hereby granted the following relief: Senate Bill 201* Session Law 2011 -88 Page 5