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<br /> § 160A-58.9. Effective date of certain annexation ordinances adopted from January 1, 1987, to August 3,
<br /> 1987.
<br /> (a) In the case of any annexation ordinance adopted during the period beginning January 1, 1987,
<br /> and ending on August 3, 1987, if the effective date of the annexation under the ordinance is during
<br /> 1988, the governing board of the municipality may, notwithstanding G.S. 160A-370) or G.S. 160A-
<br /> 490), amend the ordinance to provide for an effective date of December 31, 1987. The board must
<br /> give notice by publication of its intent to consider adoption of such ordinance, such notice to be
<br /> published at least 10 days before the meeting at which the ordinance is adopted. Copies of the
<br /> adopted ordinance shall be recorded in accordance with the provisions of G.S. 160A-39 or G.S.
<br /> 160A-51, as applicable.
<br /> (b) This section applies only to territory located in counties with a population of 55,000 or over,according
<br /> to the 1980 decennial federal census. (1987, c. 715, s. 2.)
<br /> § 160A-58.9A. Effective date of certain annexation ordinances adopted under Article 4A of
<br /> Chapter 160A.
<br /> (a) No annexation ordinance adopted under Article 4A of Chapter 160A of the General Statutes
<br /> may become effective during the period beginning November 1, 1989, and ending January 1, 1990. If
<br /> because of the operation of G.S. 160A-37.I(h), G.S. 160A-37.3(g), G.S. 160A-38, G.S. 160A-58.57(h),
<br /> G.S. 160A-58.59(g), G.S. 160A-50, the order of any court, or the operation of Section 5 of the Voting
<br /> Rights Act of 1965, an annexation ordinance is to become effective during the period beginning
<br /> November 1, 1989, and ending January 1, 1990, it shall instead become effective on a date during the
<br /> period beginning January 2, 1990, and ending December 31, 1990, set by ordinance of the governing
<br /> board of the city.
<br /> (b) If the final date upon which an annexation ordinance adopted under Article 4A of Chapter
<br /> 160A of the General Statutes, may be made effective occurs during the period beginning November 1,
<br /> 1989, and ending January 1, 1990, the effective date of the annexation may be set in the annexation
<br /> ordinance as any date during the period beginning January 2, 1990, and ending December 31, 1990, in
<br /> addition to any date permitted by law before November 1, 1989.
<br /> (c) This section applies to territory located in counties with a population of 55,000 or over,
<br /> according to the 1980 decennial federal census, and to territory located in all other counties subject to
<br /> Part 2 of Article 12A of Chapter 163 of the General Statutes, pursuant to G.S. 163-132.6. (1987, c. 715,
<br /> s. 3; 1989, c. 440, s. 6; 2017-6, s. 3; 2018-146, ss. 3.1(a), (b), 6.1.)
<br /> Part 5. Property Tax Liability of Newly Annexed Territory.
<br /> § 160A-58.10. Tax of newly annexed territory.
<br /> (a) Applicability of Section. - Real and personal property in territory annexed pursuant to this Article is
<br /> subject to municipal taxes as provided in this section.
<br /> (b) Prorated Taxes. - Real and personal property in the newly annexed territory on the January 1
<br /> immediately preceding the beginning of the fiscal year in which the annexation becomes effective is subject to
<br /> prorated municipal taxes levied for that fiscal year as provided in this subsection. The amount of municipal taxes
<br /> that would have been due on the property had it been within the municipality for the full fiscal year shall be
<br /> multiplied by the following fraction: the denominator shall be 12 and the numerator shall be the number of full
<br /> calendar months remaining in the fiscal year, following the day on which the annexation becomes effective. The
<br /> product of the multiplication is the amount of prorated taxes due. The lien for prorated taxes levied on a parcel
<br /> of real property shall attach to the parcel taxed on the listing date, as provided in G.S. 105-285, immediately
<br /> preceding the fiscal year in which the annexation becomes effective. The lien for prorated taxes levied on
<br /> personal property shall attach on the same date to all real property of the taxpayer in the taxing unit, including the
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