Adds new GS 136-96.2 to allow a property owner association that owns subdivision streets to file a declaration in the office of the register of deeds withdrawing any purported dedication to public use or withdrawing an offer of dedication to public use of the streets if specified criteria are met. The declaration must be approved by the board of county commissioners of the county in which the streets are located. A board of county commissioners only may give approval to the declaration if it finds that specified circumstances exist. A board of county commissioners may make its consent subject to the following conditions: (1) that the withdrawal of dedication not apply to streets or segments of streets where it would terminate all reasonable legal means of access to any property or where the streets or segments of streets are necessary to connect a public street located outside the subdivision with another public street located outside the subdivision, (2) that no gate or other obstruction be placed across any street or segments of streets unless approved by the board of county commissioners, and (3) that the clerk to the board of commissioners sign the declaration of withdrawal only upon completion of improvements to the covered streets in accordance with a plan submitted by the property owners association that complies with any published street standards required by the county on the date that the subdivision plat was recorded as certified by the county engineer. Specifies that any offer of dedication of the streets is conclusively presumed withdrawn upon the recording of the withdrawal declaration in accordance with the statutory requirements. Provides that the right, title, or interest vested in the property owners association remains subject to the following: (1) public pedestrian access as existed immediately before its closing; and (2) public utility use or facility located on, over, or under the road easement immediately before its closing, until the landowner or any successor pays to the utility involved, and the utility accepts, the reasonable cost of removing and relocating the facility.