PROPERTY TAX/DEANNEXATION.

View NCGA Bill Details2013-2014 Session
Senate Bill 97 (Public) Filed Monday, February 18, 2013
A BILL TO BE ENTITLED AN ACT TO REQUIRE RELEASE OF PROPERTY TAXES IN ANY AREA THAT WAS PART OF A MUNICIPALITY FOR SIX MONTHS OR LESS AND THEN DEANNEXED.
Intro. by Goolsby.

Status: Ch. SL 2013-19 (Senate Action) (Apr 3 2013)

SOG comments (1):

Bill title change

Senate committee substitute to the 1st edition changed the long title. The original long title was A BILL TO BE ENTITLED AN ACT TO REQUIRE RELEASE OR REFUND OF PROPERTY TAXES IN ANY AREA THAT WAS PART OF A MUNICIPALITY FOR SIX MONTHS OR LESS AND THEN DEANNEXED.

Bill History:

S 97/S.L. 2013-19

Bill Summaries:

  • Summary date: Apr 4 2013 - More information

    A BILL TO BE ENTITLED AN ACT TO REQUIRE RELEASE OF PROPERTY TAXES IN ANY AREA THAT WAS PART OF A MUNICIPALITY FOR SIX MONTHS OR LESS AND THEN DEANNEXED. Enacted April 3, 2013. Effective April 3, 2013.


  • Summary date: Feb 28 2013 - More information

    Senate committee substitute makes the following changes to the 1st edition.

    Makes an organizational change. Previous edition added a new section GS 105-282.2 to GS Chapter 105, Article 12. Deletes new section GS 105-282.2 and recodifies the section as a new subsection (e) to GS 105-380 under Article 27, Refunds and Remedies. Alsomodifies the content to provide that the release (was, release or refund) be made in accordance with the provisions of Article 27.Sets this subsection to expire on July 1, 2016.


  • Summary date: Feb 18 2013 - More information

    Amends Article 12 of GS Chapter 105 by enacting new, GS 105-282.2, requiring a municipality to release or refund any property taxes levied on property within that municipality's corporate limits for six months or less prior to deannexation if no notice of the tax has yet been sent to the taxpayer; eligible taxpayers are not required to apply for the refund or release which must be made pursuant to Article 27 of GS Chapter 105.  Effective when the act becomes law.


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