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<br />(l) Property owners of any such dually taxed properties may, pursuant to the
<br />terms of G.S. 105 -381, demand refund and/or release of taxes paid to the
<br />county from which their property, or portion thereof, was transitioned.
<br />(2) Any claim for relief pursuant to this section and under the terms of
<br />G.S. 105 -381 may be made for taxes assessed January 1, 2007, through
<br />December 31, 2011. All such claims for relief must be made in writing to the
<br />county from which the affected property was transitioned on or before
<br />February 28, 2012. Should a claim for relief pursuant to this section not be
<br />made by February 28, 2012, such claim is waived, and no further relief shall
<br />be granted pursuant to this or any other act. Alamance County and Orange
<br />County shall not grant refunds or releases pursuant to this section for any
<br />claims made after February 28, 2012, and are released from all liability, and
<br />no court action shall be maintained for any such claims made for any act or
<br />failure to act pursuant to this section.
<br />SECTION 5.(b) The provisions of this section shall apply only to properties
<br />transitioned or reassigned from one county to the other, in whole or in part, by the resurveys of
<br />individual qualifying properties pursuant to S.L. 2010 -61 and this act.
<br />SECTION 5.(c) For purposes of this section only, the term "property owner" shall
<br />include any builder or developer that paid property taxes on real property to both counties and
<br />subsequently sold said property or that as part of an escrow agreement in which the buyer of
<br />such property paid taxes to one county and the builder or developer who sold the property paid
<br />taxes on the same piece of property to the adjoining county.
<br />SECTION 5.(d) The taxing authorities of Alamance County and Orange County
<br />shall notify property owners affected by this section of the terms of this section within 30 days
<br />after this act becomes law. Such notice shall be by United States mail at the mailing address to
<br />which any tax bills were previously submitted. No other notice is or shall be required.
<br />SECTION 6. Section 6 of S.L. 2010 -61 reads as rewritten:
<br />"SECTION 6. Any child who was a resident of any area anneKed by this aet o it a * �
<br />�.n
<br />ra4i€ieatie reassigned by this act on its date of enactment and who was a student in the Orange
<br />County or Alamance County school system during the 2009 2010 er 2010 2011 s,.i eol
<br />year-
<br />2010-2011 or 2011 -2012 school year, and the siblings of any such person, may attend school in
<br />the same school system as their siblings without necessity of a release or payment of tuition in
<br />thO same Wheel system previously attended without necessity of a Felease or payment a
<br />tuition-.—Any such student, while attending the Orange County school system, shall be
<br />considered a resident of Orange County for all public school purposes, including transportation,
<br />athletics, and funding formulas. Any such student, while attending the Alamance County
<br />school system, shall be considered a resident of Alamance County for all public school
<br />purposes, including transportation, athletics, and funding formulas. Notice must be given to all
<br />affected school systems by the parent or guardian in order to exercise the privilege granted by
<br />this section."
<br />SECTION 7. The establishment of a county boundary line is, pursuant to Section 1
<br />of Article VII of the North Carolina Constitution, the responsibility of the General Assembly.
<br />Further, it is vital to the State of North Carolina and all affected local governments that county
<br />boundary lines be fixed and any uncertainty as to the location of county boundary lines be
<br />resolved. For this reason and in the interest of justice, neither Alamance County nor Orange
<br />County, nor any agent, employee, or appointed or elected official thereof, shall be liable to any
<br />individual, group, organization, for - profit or not - for - profit business entity of any kind, or
<br />governmental entity or agency of any type or kind, for any damages, costs, fees, or fines, and
<br />no court action shall be maintained against said counties, officials, employees, and agents for
<br />any recommendation, act, failure to act, or conduct related to S.L. 2010 -61 or this act and/or the
<br />adoption of a fixed boundary line separating the two counties. Except as set out in Section 5 of
<br />Page 6 Session Law 2011 -88 Senate Bill 201 =
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