RES-2012-035 Resolution Requesting Orange County’s Proposed 2012 Legislative Agenda Orange Alamance County Line

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It 5 1 same manner as is prescribed by law for all other property located within 2 each County. 3 (5) The final tax values of property subject to ad valorem taxation in areas 4 affected by the resurvey of the boundary line as of January 1, 2014, shall be 5 determined by the adjoining County Tax Administrator. Appeals to the 6 North Carolina Property Tax Commission or to the courts by property 7 owners of properties affected by the boundary line change shall be defended 8 by both counties and both counties shall be responsible for their costs and 9 expenses, including attorneys' fees, incurred in connection with such 10 appeals. 11 (6) Any unpaid taxes or tax liens for the fiscal year ending June 30, 2013, or for 12 prior years on property subject to taxation in areas affected by the resurvey of the boundary line 13 shall continue to be valid and enforceable by the respective adjoining county, including the 14 foreclosure remedies provided for in G.S. 105-374 and G.S. 105-375, and the remedies of 15 attachment and garnishment provided for in G.S. 105-366 through G.S. 105-368. The 16 Alamance County and Orange County Tax Administrators shall supply one another with a list 17 of unpaid taxes for properties in areas of the boundary line affected by the resurveys for the tax 18 year 2012 on or before July 1, 2013: Any such taxes collected by either county shall be 19 promptly paid to the appropriate adjoining county including accrued interest. The provisions of 20 G.S. 105-352 (d) shall not apply to; Those areas in adjoining county previously taxed by either 21 County outside the areas affected by the resurvey of the boundary line, that shall forthwith be 22 properly listed and taxed in the county to which they have been reassigned by this Act; and 23 those areas within each county that were in the past improperly listed and taxed by the 24 adjoining counties due to uncertainty as to the exact location of the true historic Alamance 25 County Orange County boundary line. 26 SECTION 4.(d) No cause of action, including criminal actions, involving persons 27 or property in areas affected by the resurvey of the boundary line which is pending on July 1, 28 2013, shall be abated, and such actions shall continue in the appropriate adjoining county. In 29 no event shall a defense to a criminal act be maintained where such defense alleges a lack of 30 jurisdiction due to any act or failure to act related to the adjustment of the boundary line by this 31 act regardless of when such criminal act is alleged to have accrued. 32 SECTION 4.(e) The Board of Elections of each adjoining county shall, effective 33 • July 1, 2013, transfer the voter registration records pertaining to persons residing in areas 34 affected by the resurvey-of the boundary line and located in either county to the adjoining 35 county's Board of Elections, and thereafter the registered voters so transferred shall be validly 36 registered to vote in that adjoining county. 37 SECTION 4.(1) The Jury Commission of each adjoining county shall revise its jury 38 lists to add to or eliminate therefrom those persons subject to jury duty who reside in areas 39 affected by the resurvey of the boundary line, said revised jury lists to be effective July 1,2013. 40 SECTION 5. Any properties affected by SL 2010-61 or this Act and which are subject 41 to taxation under NC Gen. Stat. §105-274 and which were taxed by both the Alamance County 42 and Orange County taxing authorities on or after January 1, 2007 are hereby granted the 43 following relief: 44 SECTION 5 (a). Property owners of any such dually taxed properties may,pursuant to 45 the terms of NC Gen. Stat. §105-381, demand refund and/or release of taxes paid to the county 46 from which their property, or portion thereof, was transitioned. 47 SECTION 5 (b). Any claim for relief pursuant to this Section and under the terms of 48 NC Gen. Stat. 105-381 may be made for taxes assessed January 1, 2007 through December 31, 49 2012. All such claims for relief must be made in writing to the county from which the affected 50 property was transitioned on or before February 28,2013. 3