Orange County NC Website
5 <br /> 1 same manner as is prescribed by law for all other property located within <br /> 2 each County. <br /> 3 (5) The final ta�� values of property subject to ad valorem ta��ation in areas <br /> 4 affected by the resurvey of the boundary line as of January 1, 2014, shall be <br /> 5 detemuned by the adjouung County Tax Administrator. Appeals to the <br /> 6 North Carolina Property Tax Commission or to the courts by property <br /> 7 owners of properties affected by the boundary line change sha11 be defended <br /> g by both counties and both counties sha11 be responsible for their costs and <br /> 9 expenses, including attorneys' fees, incurred in connection with such <br /> 10 appeals. <br /> 11 (6) Any unpaid taxes or tax liens for the fiscal year ending June 30, 2013, or for <br /> 12 prior years on properiy subject to ta�cation in areas affected by the resurvey of the boundary line <br /> 13 shall continue to be valid and enforceable by the respective adjoining county, including the <br /> 14 foreclosure remedies provided for in G.S. 105-374 and G.S. 105-375, and the remedies of <br /> 15 aitachment and garnishment provided for in G.S. 105-366 through G.S. 105-368. The <br /> 16 Alamance County and Orange County T� Administrators shall supply one another with a list <br /> 17 of unpaid t�es for properties in areas of the boundary line affected by the resurveys for the t� <br /> 18 year 2012 on or before July 1, 2013. Any such ta��es collected by either county shall be <br /> 19 promptly paid to the appropriate adjoining county including accrued interest. The provisions of <br /> 20 G.S. 105-352 (d) sha11 not apply to: Those areas in adjoining county previously taxed by either <br /> 21 County outside the areas affected by the resurvey of the boundary line, that shall forthwith be <br /> 22 properly listed and taxed in the county to which they have been reassigned by this Act; and <br /> 23 those areas within each county that were in the past improperly listed and ta��ed by the <br /> 24 adjoining counties due to uncerta.inty as to the exact location of the true historic Alamance <br /> 25 County Orange County boundary line. <br /> 26 SECTION 4.(d) No cause of action, including criminal actions, involving persons <br /> 27 or property in areas affected by the resurvey of the boundary line which is pending on July l, <br /> 28 2013, shall be abated, and such actions shall continue in the appropriate adjoining county. In <br /> 29 no event sha11 a defense to a criminal act be maintained where such defense alleges a lack of <br /> 30 jurisdiction due to any act or failure to act related to the adjustment of the boundary line by this <br /> 31 act regardless of when such criminal act is alleged to have accrued. <br /> 32 SECTION 4.(e) The Board of Elections of each adjoining county sha11, effective <br /> 33 July l, 2013, transfer the voter registration records pertaining to persons residing in areas <br /> 34 affected by the resurvey of the boundary line and located in either county to the adjoining <br /> 35 county's Board of Elections, and thereafter the registered voters so transferred shall be validly <br /> 36 registered to vote in that adjoining county. <br /> 37 SECTION 4.(� The Jury Commission of each adjoining county shall revise its jury <br /> 38 lists to add to or eliminate therefrom those persons subject to jury duty who reside in areas <br /> 39 affected by the resurvey of the boundary line, said revised jury lists to be effective July 1, 2013. <br /> 40 SECTION 5. Any properties affected by SL 2010-61 or this Act and which are subject <br /> 41 to ta��ation under NC Gen. Stat. §105-274 and which were taxed by both the Alamance County <br /> 42 and Orange County ta.xing authorities on or after January l, 2007 are hereby granted the <br /> 43 following relief: <br /> 44 SECTION 5 (a). Property owners of any such dually taxed properties may,pursuant to <br /> 45 the terms of NC Gen. Stat. §105-381, demand refund andlor release of taxes paid to the county <br /> 46 from which their property, or portion thereof, was transitioned. <br /> 47 SECTION 5 (b). Any claim for relief pursuant to this Section and under the terms of <br /> 48 NC Gen. Stat. 105-381 may be made for t�es assessed January 1, 2007 through December 31, <br /> 49 2012. All such claims for relief must be made in writing to the county from which the affected <br /> 50 property was transitioned on or before February 28, 2013. <br /> 3 <br />