House committee substitute to the 1st edition adds the following content. 

Effective June 30, 2021, removes the described territory from the corporate limits of the City of Roxboro. Provides a savings clause for any liens of the City of Roxboro for ad valorem taxes or special assessments outstanding before June 30, 2021. Provides that property in the territory described as of January 1, 2021, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2021. Makes conforming changes to the act's titles.