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Attachment 2
<br />GENERAL ASSEMBLY OF NORTH CAROLINA
<br />SESSION 2011
<br />SESSION LAW 2012 -108
<br />HOUSE BILL 1090
<br />AN ACT TO ESTABLISH THE REMAINING NINE PERCENT OF THE COMMON
<br />BOUNDARY BETWEEN ALAMANCE COUNTY AND ORANGE COUNTY NOT
<br />ADDRESSED BY SESSION LAW 2011 -88 AND AS AUTHORIZED BY THE
<br />GENERAL ASSEMBLY BY SESSION LAW 2010 -61 ENABLING THE CHANGES IN
<br />THE HISTORIC ORANGE COUNTY - ALAMANCE COUNTY BOUNDARY LINE AS
<br />DESCRIBED IN THE 1849 SURVEY ESTABLISHING ALAMANCE COUNTY.
<br />The General Assembly of North Carolina enacts:
<br />SECTION 1. The historic boundary line forming Alamance County from Orange
<br />County was described and surveyed in 1849. In the subsequent 160 years, this line became
<br />uncertain, resulting in unintentional modifications to the boundary line affecting taxation,
<br />school attendance, zoning maps, and elections, within and among Alamance County, Orange
<br />County, and the Town of Mebane, North Carolina. Pursuant to G.S. 153A -18(a) entitled
<br />"Uncertain or Disputed Boundary ", both county boards of commissioners passed resolutions
<br />(Alamance County, December 17, 2007 and Orange County, January 18, 2008) to request that
<br />North Carolina Geodetic Survey perform a preliminary resurvey and present a proposed map
<br />for consideration by both counties.
<br />SECTION 2. In the 2011 session, the General Assembly, through S.L. 2011 -88,
<br />ratified and adopted ninety -one percent (91 %) of the boundary line between Alamance County
<br />and Orange County. Also in the 2011 session, the General Assembly, through S.L. 2011 -87,
<br />authorized the boards of commissioners of Alamance County and Orange County to determine
<br />the most appropriate location for the remaining nine percent (9 %) of the boundary line.
<br />SECTION 3. The General Assembly recognizes the difficulties in addressing the
<br />issues associated with adopting a county boundary line and authorizes Alamance County and
<br />Orange County to maintain the current taxing, elections, education and any other recognized
<br />government functions in place in the transition areas affected by this act, if so needed, until July
<br />1, 2013.
<br />SECTION 4.(a) Except as otherwise provided in this act, on and after January 1,
<br />2013, all papers, documents, and instruments required or permitted to be filed or registered,
<br />involving residents and property in areas affected by the resurvey of the boundary line, which
<br />previously may have been recorded in the adjoining counties, shall be recorded in the county to
<br />which the property has been reassigned by this act.
<br />SECTION 4.(b) On and after January 1, 2013, all real and personal property in
<br />areas affected by the resurvey of the boundary line that was subject to ad valorem taxation on
<br />January 1, 2013, shall be subject to ad valorem taxes in the county to which the property is
<br />reassigned for the fiscal year beginning July 1, 2013, to the same extent as it would have been
<br />had it been correctly recognized by the tax departments of each county on March 1, 2013,
<br />except as hereinafter provided with respect to classified registered motor vehicles. On
<br />September 1, 2012, the adjoining county tax administrators shall commence the transfer to the
<br />respective county tax assessors the ad valorem tax listings and valuations for all real and
<br />personal property subject to ad valorem taxation in areas affected by the resurvey of the
<br />boundary line, except classified motor vehicles which were registered in the adjoining counties
<br />prior to July 1, 2012. For the fiscal year that begins July 1, 2012, all real and personal property
<br />in areas affected by the resurvey of the boundary line, which was subject to ad valorem taxation
<br />in that area on January 1, 2013, shall be assessed and taxed as follows:
<br />(1) The ad valorem property taxes assessed on all classified registered motor
<br />vehicles registered or listed in adjoining counties between January 1, 2012,
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