GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION LAW 2018-109
SENATE BILL 776
AN ACT removing certain described property from the corporate limits of the city of hendersonville.
The General Assembly of North Carolina enacts:
SECTION 1. The following described property, identified by Henderson County Tax Property Identification Number, is removed from the corporate limits of the City of Hendersonville:
SECTION 2. This act has no effect upon the validity of any liens of the City of Hendersonville for ad valorem taxes or special assessments outstanding before the effective date of this act. Such liens may be collected or foreclosed upon after the effective date of this act as though the property were still within the corporate limits of the City of Hendersonville.
SECTION 3. This act becomes effective June 30, 2018. Property in the territory described in Section 1 of this act as of January 1, 2018, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2018.
In the General Assembly read three times and ratified this the 27th day of June, 2018.
s/ Bill Rabon
Presiding Officer of the Senate
s/ Tim Moore
Speaker of the House of Representatives