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  • Summary date: Mar 1 2023 - View Summary

    Removes the described property from Raleigh's corporate limits. Provides that the act has no effect upon the validity of any liens of the City of Raleigh for ad valorem taxes or special assessments outstanding before the effective date of this act. Allows those liens to be collected or foreclosed upon after the effective date of this act as though the property were still within the corporate limits of the City of Raleigh.

    Effective June 30, 2023. Specifies that the property in the territory described as of January 1, 2023, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2023.