House committee substitute makes the following changes to the 2nd edition.

Makes technical changes to GS 105-373. Amends GS 105-472(b) by no longer specifying in which month the county board of commissioners must adopt the resolution to determine which method of tax proceed distribution will be used in the next succeeding fiscal year. Requires that notice be given to the affected municipalities by February 15 in the year of the change (was, December 15 in the year of adoption of the resolution) and for copies of the notice to be submitted to the Secretary of Revenue when the board of county commissioners changes the method of distribution from the prior fiscal year; otherwise the change will not become effective. 

Deletes the changes to GS 160A-497, senior citizen programs, which lowered the age to qualify as a senor citizen under the statute.