Amends GS 162A-3 (pertaining to procedures for creation of a public water and sewer authority) as follows. Expands the scope of entities allowed to create a water or sewer authority to include an authority that includes one or more units of local government in a state adjoining any county that is or contains one or more political subdivisions organizing that authority under GS 162A-3, if that inclusion is permitted by the laws of the adjoining state. Specifies that the governing body of the political subdivision in the adjoining state must adopt a resolution that meets the specifications of GS 162A-3 as well as filing and publication requirements. Makes clear that the unit of local government in the adjoining state is considered a political subdivision for all other purposes of governing water and sewer authorities. Makes conforming changes to GS 162A-3.1 (pertaining to alternate procedures for creation of public water and sewer authorities).