Requires the common boundary between Mecklenburg and Union counties to be as shown on the Census Redistricting Data P.L. 94-171 TIGER/Line Shapefiles associated with the 2020 federal decennial census. Specifies that the Shannamara neighborhood is in Union County and the common boundary between the two counties must follow I-485.

Sets out guidelines, applicable on and after July 1, 2023, on where people in the impacted areas are to record papers, documents, and instruments; file or record public records; and pay taxes on real and personal property as well as motor vehicles. Sets out details governing, for the fiscal year that begins July 1, 2023, the assessment and taxation of all real and personal property located in areas affected by the resurvey of the boundary line that was subject to ad valorem taxation in that area on January 1, 2023. Also sets out provisions governing the continuation of actions involving persons or property (including criminal actions); voter registration; jury lists; congressional, legislative, judicial, and prosecutorial districts; causes of action related to taxes; and school assignment. 

Gives the counties' elected and appointed officials and employees immunity from liability under any local or North Carolina statute, law, ordinance, rule, or regulation for any act or failure to act relating to taxation, school attendance, land-use controls, elections, or any other governmental function as it relates to the currently used boundary line of Mecklenburg County and Union County.

Requires owners and future owners of properties affected by this act to be put on notice of the terms and conditions of this act by a written instrument filed in the office of the register of deeds of the county to which the property has been annexed.