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

Section 1

Removes the effective date provision accompanying the proposed changes to GS 105-373, which allows the governing body of a taxing unit to, in its discretion, relieve the tax collector of taxes owed that are ten or more years past due when it appears to the governing body that such taxes are uncollectable, now providing that the changes are effective on the date the act becomes law (was, effective for taxable years beginning on or after January 1, 2019). Makes conforming organizational changes.

Section 6

Deletes the proposed changes to GS 160A-58.1, concerning a petition for annexation. Modifies the proposed changes to GS 160A-31, concerning annexation by petition, and GS 160A-58.7, concerning annexation of municipal property, by maintaining existing law that states that a municipality has no legal interest in a state-maintained street unless it owns the underlying fee and not just an easement (previously eliminated). Further modifies the proposed changes to GS 160A-31 and GS 160-58.7, and amends GS 160A-58.2, concerning public hearings on a petition for annexation, now providing that a municipality can include in an annexation ordinance adopted pursuant to the statutes in a description of the area to be annexed any adjacent public streets rights-of-way (was, any State-maintained street, street rights-of-way, or easement in GS 160A-31 and GS 160-58.7).