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1 <br /> Board of Commissioners Page Two August 24 , 1987 <br /> none of which appear to me to be implicated, the <br /> persons empowered to challenge an annexation decision <br /> are expressly provided by statute. As stated by the <br /> North Carolina Supreme Court in Taylor v. City of <br /> Raleigh, 290 N.C. 608, 227 S.E.2d 576 (1976) : <br /> Upon the institution of an action to <br /> challenge the validity of an annexation <br /> ordinance, one of the court ' s first concerns <br /> is whether the plaintiffs are authorized to <br /> maintain their action. In Gaskill v. Costlow <br /> (cit. omitted) , this court recognized and <br /> applied the general rule that unless an <br /> S annexation ordinance be absolutely void <br /> (e.g. , on the ground of lack of legislative <br /> r authority for its enactment) , <br /> a of specific statutory authorityntohdoaso, <br /> private individuals may not attack, <br /> collaterally or directly, the validity of <br /> g proceedings extending the corporate limits of <br /> '1 a municipality. Such an action is to be <br /> y prosecuted only by the State through its <br /> E proper officers. (cit. omitted. ) However, <br /> if the annexation is neither authorized by <br /> 0 <br /> o law nor made under the color of law it is <br /> void and it is subject to attack by anyone <br /> L" having a sufficient personal interest in the <br /> tg <br /> litigation. (cit. omitted. ) <br /> W <br /> x <br /> L <br /> The legislature, of course, may <br /> authorize designated persons to contest the <br /> a validity of annexation, ordinances, but when <br /> z. <br /> "the courts are vested with jurisdiction, to <br /> review annexation proceedings, the scope of <br /> judicial review is limited by statute. " <br /> (cit. omitted. ) <br /> Questions concerning the validity of the proceedings <br /> extending the corporate limits of Carrboro in the case <br /> of the Amberly project can only be prosecuted , <br /> according to the Taylor case, by the State through its <br /> proper officers. The persons authorized by statute to <br /> challenge annexation decisions are "person [s] owning <br /> property in the annexed territory, " (N.C. Gen. Stat. <br /> Sections 160A-38 and 160A-50) and rural fire <br /> departments (who may appeal to the local government <br /> commission if the department feels that "no good faith <br /> offer has been made by the city to pay the rural fire <br /> I department for the loss of tax revenue as the result of <br /> I the annexation") . The clear intent of the Legislature <br /> is to provide an expedited judicial review, limited in <br />