AN ACT TO ANNEX TO ORANGE COUNTY CERTAIN DESCRIBED PROPERTY LOCATED IN CHATHAM COUNTY.
Includes whereas clauses. Changes and relocates the boundary line between Chatham County and Orange County so that the described territory is removed from Chatham County and added to Orange County.
Requires that on and after June 30, 2021, all papers, documents, and instruments required or permitted to be filed or registered involving property in the described territory to now be recorded in Orange County. Requires all public records related to property in the described territory that were filed or recorded before June 30, 2021, in Chatham County, remain in Chatham County and makes the records valid public records as to the property involved even though they are recorded in Chatham County, where the property is no longer located. Specifies that any unpaid taxes or tax liens for the fiscal year ending June 30, 2021, or for prior fiscal years on property subject to taxation in the described territory continue to be valid and enforceable by Chatham County. Makes, on and after July 1, 2021, all real and personal property in the described territory that was subject to ad valorem taxation in that area on January 1, 2021, subject to ad valorem taxes in Orange County for the fiscal year beginning July 1, 2021, to the same extent as it would have been had it been located in Orange County on January 1, 2021. Specifies the process and timing for transferring the ad valorem tax listings and valuations, as well as for the listing, assessment, and taxation of the property by Orange County.
Provides that no cause of action, including criminal actions, involving persons or property in the described territory that is pending on the date this act becomes law will be abated by virtue of this act, and those actions will continue in the same county unless changed under some other provision of law.
Effective June 30, 2021.