Identical to H 1053, filed 4/30/20.

Amends GS 93B-15.1 regarding licensure for individuals with military training and experience or military spouses. Makes organizational changes to separate the notification requirements for occupational licensing boards that find the military trained applicant or the military spouse applicant does not satisfy the licensure, certification, or registration requirements; however, the existing requirements remain for both applicants. Adds that an occupational licensing board must notify a military spouse applicant who has a pending complaint with the respective licensing agency in another jurisdiction within 30 days of the board's receipt of written notice of the disposition of the pending complaint.

Further amends the statute by adding to the information each occupational licensing board must publish to its website, currently limited to licensure, registration, or certification criteria, to include a document that contains a summary of the opportunities available to veterans and military spouses under the statute’s provisions. Additionally, requires the Secretary of the Department of Military and Veterans Affairs to publish on the Department’s website both documents occupational licensing boards are required to publish on its website under the statute (previously, required licensure criteria to be published on the Department’s website, but did not place this responsibility on the Secretary). 

Amends GS 93B-2 regarding annual reporting requirements for occupational licensing boards. Adds to the required contents of the annual reports, requiring occupational licensing boards to report on the following data for both military trained applicants and military spouses: the number of applicants, the number granted a license, the number denied a license for any reason, and a summary of the reasons for denial. Prohibits disclosure of any identifying information of any applicant in reporting this information. Additionally, amends GS 93B-15.1 to require the State Board of Education to report this same information regarding teacher licensure for military trained applicants and military spouses. Lastly, amends GS 93B-2 to require all occupational licensing boards to annually electronically file the information collected on military trained applicants and military spouses with the Secretary of the Department of Military and Veterans Affairs.

Requires each occupational licensing board to include the newly required reporting criteria under GS 93B-2, as amended, for fiscal year 2019-20 in annual reports by October 31, 2021.

Effective December 1, 2020, and applies to applications for licensure received on or after that date.

Section 1.1

Amends GS 135-6(l) (concerning the Retirement System for Teachers and State Employees, TSERS) and GS 128-28(m) (concerning the Retirement System for Counties, Cities, and Towns, LGERS) with identical changes, requiring that the contribution-based benefit cap factor be included in the actuary of the retirement systems' periodic reports to the Board of Trustees. Clarifies that the actuary is to include experience studies, all other actuarial calculations, and all assumptions used by the actuary in the annual valuations of System assets provided to the Board of Trustees. Provides that the materials provided by the actuary to the Board of Trustees will become effective the first day of the month following adoption unless a different date is specified in the adopting resolution. Prohibits the effective date from retroactively affecting a contribution rate. Makes other clarifying changes.

Amends GS 150B-1(d), adding subsection (30), exempting from the Rules of GS Chapter 150B, Article 2A, the Retirement System Board of Trustees established under GS 128-28 and GS 135-6 when adopting actuarial tables, assumptions, and contribution-based benefit cap factors after presentation of recommendations from the actuary. This exemption includes, but is not limited to, 11 specified actuarial tables, assumptions, methods, and factors. Applies to actuarial tables, assumptions, and contribution-based benefit cap factors adopted or changed on or after the date the act becomes law.

Section 1.2

Amends GS 135-6(n) and (o), and GS 128-28(o) and (p), with identical changes, requiring the Board of Trustees to adopt any necessary contribution-based benefit cap factors for the Retirement System, at least once in every five-year period, taking into account actuarial investigation results. Authorizes the Retirement Systems Division to increase receipts from retirement assets or pay the costs directly from the retirement assets in order to pay for the statutes' administration. Makes other clarifying changes.

The above changes are effective when they become law and apply to actuarial investigations and calculations mode on or after that date.

Section 2.1

Repeals the following statutory subsections, which concern forfeiture of benefits under the specified retirement system for felony convictions found to be directly related to the member's office or employment: GS 135-18.10A(b) (concerning TSERS); GS 128-38.4A(b) (concerning LGERS); GS 135-75.1A(b) (concerning the Consolidated Judicial Retirement System, JRS); and GS 120-4.33A(b) (concerning the Legislative Retirement System (LRS).

Section 3.1

Amends the following statutory subsections to specify that the forfeiture of creditable service provided in each existing law applies, regardless of whether creditable service was earned by virtue of membership in the System, accrued by conversion of sick leave at the point of the member's retirement, accrued by transfer of service from another retirement system, purchased by the member, or accrued by any other means: GS 135-4(gg) (concerning elected government officials vested in TSERS on July 1, 2007); GS 135-4(ii) (concerning members vested in TSERS on December 1, 2012); GS 128-26(w) (concerning elected government officials vested in LGERS on July 1, 2007); GS 128-26(x) (concerning members vested in LGERS on December 1, 2012); GS 135-56(g) (concerning members vested in JRS on July 1, 2007); GS 135-56(j) (concerning members vested in JRS on December 1, 2012); GS 120-4.12(f) (concerning members vested in LRS on July 1, 2007); and GS 120-4.12(g) (concerning members vested in LRS on December 1, 2012). Clarifies that creditable service attributable to the conversion of sick leave accrues in the respective System on the date of retirement, service transferred to the respective System from another system accrues in the System on the effective date of the transfer, and purchased services accrues in the respective System on the date of the purchase.

Section 3.2

Amends the following statutes, which prohibits members whose retirement benefits have been forfeited under State law from subsequently purchasing or repurchasing either those benefits or any creditable service associated with those benefits, to further add that service cannot be used for purposes of eligibility for benefits in any retirement system that provides reciprocal benefits: GS 135-18.10B (concerning TSERS); GS 128-38.4B (concerning LGERS); GS 135-75.1 (concerning JRS); and GS 120-4.33B (concerning LRS).

Appropriates $2.5 million in additional recurring funds from the General Fund to the UNC Board of Governors (BOG) for the 2020-21 fiscal year to be allocated to NC A&T University to support agricultural research and cooperative extension activities by matching federal funds awarded to the University as a land-grant university pursuant to specified federal law. States legislative findings and intent for future fiscal years regarding required matching to comply with eligibility requirements under federal law.

Appropriates $7.5 million in additional recurring funds from the General Fund to UNC BOG for the 2020-21 fiscal year to be allocated to NC A&T University to support its doctoral programs, including supporting new faculty and graduate services for the programs.

Provides that this act supersedes any conflicting provision of HB 966 (Appropriations Act of 2019) if that act becomes law. 

Effective July 1, 2020.

Identical to H 141, filed 2/20/19.

Appropriates $82,115 for 2019-20 from the General Fund to the Department of Public Safety (DPS), Health Services Section, to fund one full-time Social Research Specialist III, or equivalent classification, responsible for combining and analyzing data on inmate health care in order to identify factors that increase inmate health care costs and ways in which DPS can limit those factors. Provides that the Social Research Specialist III reports directly to the Director of the Division of Health Services. Effective July 1, 2019.

Identical to H 1050, filed 4/29/20.

Amends GS 115C-105.39A to require the superintendent of a local school administrative unit that has been identified as low-performing by the Board of Education to include in the preliminary improvement plan, that the superintendent is required to submit to the State Board within 30 days after identification, specific strategies to improve early childhood learning with measurable goals.

Requires the Department of Public Instruction (DPI) to ensure that the comprehensive needs assessment tool used when providing support to low-performing administrative units through Regional Support Teams includes an examination of early childhood learning. Requires the assessment to at minimum examine five components for preschool through third grade: (1) training levels of early childhood teachers and support staff; (2) the student-teacher ratio; (3) alignment of preschool curricula to curricula of K-3 grades; (4) kindergarten transition supports; and (5) kindergarten preparedness.

Applies beginning with local school administrative units identified as low-performing during the 2019-20 school year.

Part I. IRC Update

Amends GS 105-228.90 to update the term Code as it applies to the general administration of taxation to mean the Internal Revenue Code as enacted as of May 1, 2020 (currently, January 1, 2019).

Amends GS 105-130.5 to expand the additions to federal taxable income that must be made in determining State corporate net income to include: (1) a taxpayer's interest expense deduction that exceeds the interest expense deduction allowed under the Code as of January 1, 2020, for the 2019 and 2020 taxable year (provides that the provision is meant to decouple from the modification of limitation on business interest allowed under the CARES Act); and (2) the amount of any forgiveness of indebtedness on a covered loan, as defined in the federal CARES Act (provides that this provision is meant to decouple from the loan forgiveness allowed under the federal CARES Act).

Amends GS 105-153.5(a)(2)a., concerning charitable contributions, to provide for the term Code to mean the IRC as enacted as of January 1, 2020, for taxable year 2020, as it applies to the subsubdivision. Also, adds that for taxable years beginning on or January 1, 2021, a taxpayer can only carry forward the charitable contributions from taxable year 2020 that exceed the applicable percentage limitation for the 2020 taxable year allowed under the subsubdivision. Provides that the purpose of the new provisions is to decouple from the modification of limitations on charitable contributions during 2020 allowed under the federal CARES Act.

Amends GS 105-153.5(a)(2)b. to modify the allowable itemized deduction an individual may elect to deduct from their gross income for mortgage expense and property tax. Prohibits the amount allowed as a deduction for interest paid or accrued during the taxable year under the Code with respect to any qualified residence from including the amount for mortgage insurance premiums treated as qualified residence interest for taxable years 2014 through 2020 (currently limited to taxable year 2014, 2015, 2016, and 2017).

Similarly, amends GS 105-153.5(c2) to modify the required adjustments to an individual’s gross income, which are decoupled from federal requirements. Requires the taxpayer to add the amounts excluded from the taxpayer’s gross income for the discharge of qualified principal residence indebtedness and qualified tuition and related expenses under the Code for taxable years 2014 through 2020 (currently limited to taxable year 2014, 2015, 2016, and 2017).

Further amends GS 105-153.5(c2), adding 12 new decoupling provisions and requiring taxpayers to make the specified additional adjustments to their adjusted gross income as specified relating to deductible 2018, 2019 and 2020 net operating losses, excess business losses, excess net operating loss carryforward deductions, excess interest expense deductions, employer paid qualified education loans excluded from gross income, deductions of qualified charitable contributions, and forgiveness of covered debt on a covered loan.

Part II. Excise Tax Changes

Section 2.1

Amends GS 105-113.4 to modify the definition of sale under Article 2A, Tobacco Products Tax, to more specifically include transfer of possession and transfer of ownership, rather than a transfer generally.

Section 2.2

Amends GS 105-113.4A to require licensees under Article 2A to more specifically display a license at each place of business for which it is issued (was, display at the place of business for which it is issued) and specifies that it be in a conspicuous place. Requires the Secretary of Revenue (Secretary) to make available, rather than provide, a list of licensees upon request of a manufacturer licensee. Amends GS 105-259 to similarly allow the Department of Revenue (Department) to make available, rather than provide, this tax information to all entities licensed under Article 2A (was, to aid in the administration of the tobacco products). 

Amends GS 105-449.77 to require the Secretary to make available, rather than annually provide, to each licensee a list of all licensees under Article 36C, governing motor fuels tax. Makes conforming changes to maintain the Secretary’s duty to monthly update the list.

Amends GS 105-449.139 to similarly require the Secretary to make available, rather than provide, a list of licensed alternative fuel providers under Article 36D to each licensed bulk-end user and licensed retailer, and vice-versa. Makes conforming changes to maintain the Secretary’s duty to annually update the lists.

Section 2.3

Amends GS 105-113.4B, concerning licensees under Article 2A, and GS 105-449.76, concerning licensees under Article 36C, to more clearly differentiate license cancellation and revocation procedures. Makes changes to cancellation procedures to now require the licensee’s request to cancel to include a proposed effective date of cancelation and requires the license be returned to the Secretary on or before the proposed effective date (previously required immediate return upon request). Adds that a request to cancel that does not include a proposed effective date will result in the cancelation of the license 15 days after the Department receives the written request. Establishes protocol for when a license is unable to be returned. Requires the Secretary to notify the licensee when the license is canceled. Finally, in regards to license revocation, provides that if a person whose license may be revoked fails to attend the noticed hearing on the revocation, the license revocation is effective 15 days after the noticed hearing.

Section 2.4

Amends GS 105-113.4E to require the manufacturer of modified risk tobacco products rather than the taxpayer to substantiate that the product qualifies as a modified risk tobacco product. Also subjects the manufacturer rather than the taxpayer to the reduced tax rate provided under the statute, and makes the manufacturer rather than the taxpayer responsible for notifying the Department of expiration or USFDA withdrawal of product qualification. Makes conforming changes.

Section 2.5

Enacts GS 105-113.4G to establish general recordkeeping requirements for licensees under Article 2A and all persons required to make reports under Article 2A. Requires the records to be open to inspection by the Secretary or an authorized representative at all times, and requires records to be preserved for a period of three years. Makes conforming changes to repeal GS 105-113.26 and GS 105-113.40.

Section 2.6

Amends GS 105-113.13, concerning licensed distributors of cigarettes, and GS 105-113.38, concerning wholesaler dealers or retailer dealers of other tobacco products, to remove the qualification of requiring a bond to protect the State from loss, specifically, in the event of the distributor or dealer’s failure to pay taxes. Instead, provides for the bond requirement simply to protect the State.

Section 2.7

Amends GS 105-113.27, which prohibits the sale or offering for sale non-tax-paid cigarettes, to add a qualifying phrase to provide for instances which exceptions to this general prohibition are provided for in Article 2A.

Section 2.8

Amends GS 105-187.76, GS 105-187.77 and GS 105-187.80 to correct the name of the Mining and Energy Commission as the Oil and Gas Commission. 

Section 2.9

Amends GS 105-449.37 to update the term International Fuel Tax Agreement as the term is used in Article 36B, which governs motor carrier taxation. Now defines the term to mean the Articles of Agreement adopted by the International Fuel Tax Association, Inc., as amended as of December 1, 2018 (was, as of January 1, 2017).

Section 2.10

Amends GS 105-449.49 to allow licensed motor carriers in the State that are subject to the International Fuel Tax Agreement to apply for a temporary permit authorizing the motor carrier to operate a qualified motor vehicle in the State for 30 days without the required decal. Requires the licensed motor carrier to be in compliance with the motor carrier tax provisions of Article 36B. Describes application parameters. Requires a motor carrier operating under a temporary permit to keep a copy of the permit in the motor vehicle. Makes conforming changes to GS 105-449.47.

Section 2.11

Amends GS 105-449.69A to add to the provisions concerning the issuance of temporary licenses for importing, exporting, distributing, or transporting motor fuel in the State in response to a disaster declaration. Expands the provisions to also include temporary licensing during a state of emergency, defined by statutory cross-reference. Modifies the provisions concerning the duration of the temporary licenses issued in response to a disaster declaration, which previously stated that the temporary licenses expires upon the expiration of the disaster declaration. Now provides that a temporary license issued in response to a disaster declaration or a state of emergency is effective on the date the applicant engages in business in the State and expires 30 days after that date. Allows for a request for a 30 day extension of the temporary license prior to its expiration if the disaster declaration or state of emergency remains in effect. Prohibits issuance or renewal if the licensee failed to comply with Article 36C (previously, if the licensee failed to file the requested returns or make payments of the required taxes). Modifies the application requirements to now require application within seven calendar days of engaging in business in the State (was, from the date of the disaster declaration). Further specifies that the application must be filed when a state of emergency or a disaster declaration is in effect. Maintains the existing application criteria concerning required information.

Section 2.12

Amends GS 105-449.134 to specify that the revocation and cancelation procedures set forth for licensure under Article 36C, concerning motor fuels, apply to revocation and cancelation of licenses under Article 36D, concerning alternative fuels (previously only referred to revocation procedures).

Section 2.13

Amends GS 119-19 to require the Secretary to give notice of summary revocation of a kerosene license and notice of a hearing on the proposed revocation of a kerosene license to be sent by certified mail rather than registered mail.

Part III. Sales and Use Tax Changes

Section 3.1

Amends GS 105-164.14 to allow nonprofit entities a semiannual refund, and certain governmental entities an annual refund, of sales and use taxes paid by it under Article on direct purchases of items (was, tangible personal property and services, which are now included in the defined term items by SL 2019-169). Effective July 1, 2020, and applies to purchases made on or after that date.

Section 3.2

Amends GS 105-164.16 to make clarifying changes regarding use tax on purchases by removing references to out of state purchases.

Section 3.3

Amends GS 105-164.4J, which governs marketplace-facilitated sales. Redefines the scope of the statute to make the statute applicable to a marketplace facilitator engaged in business in the State (previously, limited to marketplace facilitators that make sales sourced to this State that meet certain gross sale or transaction thresholds in the previous or current calendar year). Makes conforming changes. Effective July 1, 2020, and applies to sales occurring on or after that date.

Section 3.4

Amends GS 105-164.4, concerning privilege tax, to specify that the retail sale or the use, storage, or consumption in the State of a digital code is treated the same as the retail sale or the use, storage, or consumption in the State of certain digital property for which the digital code relates. Under existing provisions, the general tax rate of 4.75% applies to the sales price of certain digital property.

Section 3.5

Amends GS 153A-154.1, concerning local meals taxes imposed by counties, and GS 160A-214.1, concerning local meals taxes imposed by cities, to set forth uniform provisions governing local meals taxes. Establishes that the each statute preempts local acts in the event of conflict, respectively. Places responsibility of remitting the local meals tax on prepared food and beverages on retailers that are required to remit State and local sales and use tax; requires the tax to be remitted to the county or city on or after the effective date of the levy of the local meals tax. Adds defined terms to GS 153A-154.1. Adds to the defined terms set forth in GS 160A-214.1 to include prepared food and beverages. Both statutes define prepared food and beverages to include prepared food, and alcoholic beverages that meet at least one of the conditions of prepared food, as the term is defined under the Code. Makes organizational changes. Effective July 1, 2020, and applies to sales occurring on or after that date.

Part IV. Personal Income Tax Changes

Section 4.1

Corrects a statutory cross reference in GS 105-131.8, concerning income tax credits.

Section 4.2

Repeals GS 105-153.5(b)(10) to eliminate the state income tax deduction allowed for cancelation of debt income recognized as federal income for certain taxable years.

Section 4.3

Amends GS 105-154 concerning tax payments on behalf of nonresident owners or partners. Current law allows a business manager to include a copy of an affirmation of a nonresident partner, who is not an individual, to pay the tax with its corporate, partnership, trust, or estate income tax return, with the manager’s report to the Secretary regarding the business earnings in the State and the distributive share of the income of each nonresident owner or partner. Adds that the affirmation must be annually filed by the nonresident partner and submitted by the manager by the due date of the report or the manager is required to pay the tax on the nonresident partner’s share.

Section 4.4

Enacts GS 105-252.1 to prohibit using a truncated taxpayer identification number (TTIN) on any state tax return, statement, or other document required to be filed with or furnished to the Department unless specifically authorized by GS Chapter 105.

Amends GS 105-228.90 to add taxpayer identification number (TIN) and TTIN to the defined terms set out that apply to the general administration of the Chapter. Makes conforming changes to GS 105-163.1(12a).

Section 4.5

Amends GS 105-241.13 concerning taxpayer requests for review of the Department’s proposed denial of a refund or a proposed assessment, including the Department scheduling a conference with the taxpayer. Specifies that the conference can be rescheduled if there is mutual agreement of the Department and the taxpayer.

Part V. Corporate Tax Changes

Section 5.1

Amends GS 105-122, concerning corporate franchise or privilege tax. Requires the addition for the amount of indebtedness the corporation owes that creates net interest expense, but does not create qualified interest expense, as defined by statutory cross reference (previously, detailed adjustments for borrowed capital). Makes conforming changes. Effective for taxable years beginning on or after January 1, 2021, and applicable to the calculation of franchise tax reported on the 2020 and later corporate income tax returns.

Section 5.2

Amends GS 105-130.4, concerning allocation and apportionment for corporate tax purposes. Provides that a wholesale content distributor’s amount of receipts sourced to the State (was, amount of income apportioned to the State) cannot be less than 2% of the total domestic gross receipts of the wholesale content distributor from advertising and licensing activities. Amends GS 105-122(c1) to eliminate duplicate language. Effective for taxable years beginning on or after January 1, 2020.

Section 5.3

Repeals GS 105-130.5(a)(21) and (b)(25), concerning adjustments to federal income in determining State income tax, to conform to the repeal of GS 105-153.5(b)(10) that eliminates the State income tax deduction allowed for cancelation of debt income recognized as federal income for certain taxable years.

Section 5.4

Amends GS 105-130.5A, concerning the Department’s proposed assessment or refund for corporations. Provides that when a refund is determined in whole or in part by a proposed assessment to an affiliated group member pursuant to the statute, the refund cannot be issued until the proposed assessment to the affiliated group member has become collectable under state law. Requires the refund to reflect any changes made by the Department under the statute.

Section 5.5

Repeals GS 105-130.11(b)(4), which set out an income tax exemption for nonrelated business income concerning parking facilities for nonprofit entities.

Part VI. Tax Enforcement and Administration Changes

Section 6.1

Amends GS 105-236.1 to authorize the Secretary to appoint employees of the Criminal Investigations Section of the Tax Enforcement Division to serve as revenue law enforcement officers having the responsibility and subject matter jurisdiction to enforce GS 105-259, which governs secrecy of tax information by State officers, employees and agents, when the offense involves a tax imposed under GS Chapter 105.

Section 6.2

Amends GS 105-241.8 to allow the Secretary to propose a tax assessment at any time with no statute of limitations if the taxpayer, as a trustee, collected taxes on behalf of the State but did not remit all the taxes held in trust when due. Applies to assessments not barred by the statute of limitations on or after the date the act becomes law.

Section 6.3

Amends GS 105-242.2, concerning personal civil liability for unpaid taxes of a business entity, to define the scope of the act to exclude the criminal liability of any person.

Section 6.4

Amends GS 105-243.1 to redefine overdue tax debt to mean any part of a tax debt that remains unpaid 60 days or more (was, 90 days or more) after it becomes collectible under state law and excludes tax debt for which an installment agreement was in place for the tax debt within 60 days (was, 90 days) after the tax debt become collectible. Provides for a collection assistance fee of 20% to be imposed on any overdue tax debt (previously, imposed on an overdue tax debt that remains unpaid 60 days or more after the debt is deemed collectible under state law). Requires the Department to notify the taxpayer that the fee will be imposed at least 60 days prior to its imposition and allows the Department to include the fee notice on the notice of collection. Makes conforming changes. Effective August 1, 2020, and applies to tax debts that become collectible on or after that date.

Amends SL 2019-169, Section 5.1, to postpone related changes made by Section 5.1 of that act to GS 105-243.1 from January 1, 2020, to August 1, 2020.

Section 6.5

Amends GS 93B-1 to exclude the Department from the term State agency licensing board, as the term applies to occupational licensing regulations. 

Part VII. Extend Certain Sunsets

Amends GS 105-269.8 to extend the sunset for individuals to donate all or a portion of their State tax refunds to aid in the early detection of breast cancer and cervical cancer from taxable years beginning on or after January 1, 2021, to on or after taxable years beginning on or after January 1, 2026.

Amends GS 160A-239.1 to extend the sunset of Article 10A, Special Assessments for Critical Infrastructure Needs, from July 1, 2020, to July 1, 2025, which allows local governments to finance certain infrastructure needs through special assessments, for projects that have not been approved under a final assessment resolution.

Part VIII. Effective Date

Part I

Enacts new GS Chapter 46A, Partition, with three Articles organized as provided. Recodifies specified statutes of GS Chapter 46 regarding partition into new GS Chapter 46A, as identified. Adds new provisions and modifies recodified provisions as they appear in new GS Chapter 46, as follows, and modernizes language throughout.

Requires partitions of property under the Chapter to be by special proceeding pursuant to the procedure set out in Subchapter XII of GS Chapter 1, except as modified by the Chapter.

Adds a new requirement for the court to allocate among all cotenants of property subject to a partition proceeding, in proportion to each cotenant's property interest, reasonable attorneys' fees incurred by any cotenant for the common benefit of all cotenants, unless a cotenant shows that doing so would be inequitable. Excludes attorneys' fees incurred in disputing the method of partition or the division of partition proceeds; instead, provides for those attorneys' fees incurred to be allocated by the court among cotenants aligned on that issue, according to property interest. Additionally authorizes the court to allocate other attorneys' fees among the parties. 

Concerning venue, requires a petitioner that commences a proceeding for property located in more than one county in one of the counties in which part of the property is located, to file notice of lis pendens in each of the other counties in which the property is located.

Concerning petition by a cotenant or personal representative, requires a petitioner to serve and join all tenants in common and joint tenants of the proprty. Allows the petitioner to also serve any other person with interest in the property, any lessee of the property, and any holder of a lien, mortgage, or deed on the property. Does not require service or joinder of spouses of cotenants unless the spouse is also a cotenant.

Concerning unknown or unlocatable parties, requires the court to authorize service by publication under GS 1A-1, Rule 4, if at filing or subsequently thereafter, the petitioner shows that the petitioner cannot ascertain, after due diligence, the name or location of a person the petitioner is required or chooses to serve (previously, authorized service by publication and limited the requirement to persons not unknown or unlocatable at the time of filing). Now requires the court to appoint a guardian ad litem under GS 1A-1, Rule 17, to represent the any unknown or unlocatable person (previously, simply required appointment of a disinterested person).

Expands the provisions concerning the distinction between surface ownership and mineral interests to include title to oil and gas as distinct interests from surface ownership, similar to mineral interests. 

Amends the provisions concerning the partition of real property subject to a contingent future interest, to require that all of the following parties are represented by an appointed guardian ad litem: unborn individuals (currently included in existing law); parties not in being; parties who are minors or incompetent adults and who do not have a guardian of the estate or general guardian; and unknown or unlocatable parties.

Specifies that partition must be done by one of the following methods: (1) actual partition; (2) partition by sale; (3) actual partition of part of the property and partition sale of the remaining part; or (4) partition of part of the property by actual partition or by partition sale, with the remainder held in cotenancy. Adds a new provision prohibiting ordering continued cotenancy over a cotenant's objection.

Enacts a new statute that expressly establishes the right of a cotenant to contribution from the other cotenants for payment of the real property's carrying costs, as defined, and for the lesser of (1) the value added by improvements as of the proceeding's commencement, or (2) the actual cost of the improvements. Provides for the procedure for asserting this right. Establishes that a cotenant's right to contribution for property taxes is limited to the amount of property taxes paid by the cotenant during the 10 years preceding the filing, plus interest at the legal rate set in GS 24-1. Specifies that the new provisions do not affect the right of cotenants outside a real property partition proceeding initiated under the Chapter.

Adds to the authorized court orders before final determination of a proceeding to include orders relating to access to the property for the purpose of inspecting, surveying, appraising, or selling the property. Adds a new requirement to mandate that the party applying to the court for such orders before a final determination must serve a copy of the application on all other parties and any other person the court may require. Provides procedure for a hearing on the application within 10 days of service a person filed a response in opposition; otherwise, allows for a decision without a hearing.

Concerning mediation, eliminates language concerning a list of certified mediators available through the clerk or the Administrative Office of the Courts. Further, now allows for a party to move for the court to order mediation before considering whether to order a sale. No longer allows a clerk to order mediation.

Regarding the appointment of commissioners to divide and apportion real estate, requires the commissioners to be sworn according to GS Chapter 11 (was, sworn by the magistrate, the sheriff or deputy, or any other authorized person, to do justice among the tenants in comment according to their best skill and ability). Authorizes the court to remove a commissioner and appoint a new commissioner when any commissioner unreasonably delays or neglects to perform their duties. No longer provides for contempt liability and a $50 civil penalty.

Adds a new provision to allow for commissioners to adjust the shares or owelty charged on the shared to account for a court order for contribution or any other court order, as they find necessary to make an equitable partition. Provides that owelty bears interest at the legal rate under GS 24-1 until paid.

Regarding dedication of streets, now expressly includes interests of an incompetent adult which cannot be affected until a dedication is approved by a superior court judge.

Requires the commissioners to serve a copy of their report filed in the office of the superior court clerk on all parties. Authorizes the commissioners to employ a disinterested surveyor to prepare a map of the real property (previously, authorized to use the county surveyor or another surveyor if he or she is absent or connected with the parties).

Requires the clerk to confirm the report of the commissioners within 10 days of service of the report on all the parties (was, within 10 days of the report's filing). Changes terminology regarding impeachment of the proceedings and decrees for mistake, fraud, or collusion, to now provide for relief from the order of confirmation for the same reasons.

Now requires the confirmed commissioners' report and the order of confirmation to be enrolled and certified to the register of deeds and registered in the office of each county where the real property is located (was, in the office where the real estate is situated). Removes provisions concerning probate.

Enacts a new statute authorizing the clerk of superior court to issue an order for possession of real property apportioned under Article 2, in favor of the party to which an apportionment has been made and against any party in possession at the time of application, if three conditions are met: (1) that no appeal from the order of confirmation has been made or a judge has confirmed the report; (2) the report and confirmation have been duly recorded; and (3) 10 days' notice has been given to the party applying for the order of possession to each party remaining in possession at the time of application. Details the procedure and effect of an order of possession.

Concerning partition by sale, specifies that if two or more parties claim the same undivided interest in the property, the court is not required to decide the issue before ordering a partition sale of the property.

Establishes that in a partition sale, the court is not required to appoint more than one commissioner. Eliminates requirements concerning certification of notice prior to sale to persons who filed a written request to be given notice of any resale.

Concerning cotenants' bidding and offers, require adjustments to be made for court orders concerning lack of contribution by one or more cotenants to the payment of carrying costs or improvements (was, expenses of real property). 

Expands the provisions concerning the sale of mineral interests to include the sale of oil and gas interests pursuant to the same restrictions.

Updates statutory references concerning the assessment of fees when the sale of real property is required for public purposes, and now expressly includes attorneys' fees.

Expressly prohibits a petitioner from prevailing upon a petition for revocation of a partition sale if the petitioner was mailed notice of the sale as specified under law, as amended.

Concerning sale proceeds, now requires the court to secure to each cotenant the cotenant's ratable share upon receipt of the sale proceeds by either the court or the commissioner (was, at the time that the order of confirmation becomes final). Adds new language to require the court to set the matter for a hearing on the court's own motion or a motion of a party or commissioner if the ratable share due to each cotenant has yet to be determined.

Details separate provisions for sale proceeds belonging to minors and incompetent adults, and parties imprisoned or unknown or unlocatable. Allows for parties to seek disbursement of these proceeds by motion.

Concerning the partition of personal property, now requires commissioners to serve a copy of their report filed with the court on all parties. Changes the terminology to provide for relief from the confirmation order, rather than impeachment, for fraud, mistake or collusion. Establishes that a court is not required to appoint more than one commissioner in a partition sale of real property. Provides that the provisions regarding the partition sale proceeds of real property apply to the partition sale proceeds of personal property.

Makes further conforming, clarifying, technical, and organizational changes throughout the Chapter.

Applies to partition proceedings commenced on or after October 1, 2020.

Part II

Makes conforming changes to the following statutes concerning procedure provided for in new GS Chapter 46A: GS 1-301.2; GS 1-394; GS 1-502; and GS 6-21.

Applies to partition proceedings commenced on or after October 1, 2020.

Part III

Makes technical, clarifying, and conforming changes to GS 1-394; GS 1-502; GS 6-21; GS 11-11; GS 31A-6; GS 39-13.5; GS 93A-43; and GS 136-96.

Enacts GS 41-11.2, concerning sale of standing timber, granting life tenants standing to initiate a proceeding for the sale of timber under GS Chapter 46A.

Part IV

Amends GS 29-30 to add to the circumstances that bar a surviving spouse from taking a life estate to include (1) that the surviving spouse has waived the right to take a life estate in lieu of an intestate or elective share by an express written waiver, (2) the surviving spouse has executed a written declaration permitting the deceased spouse to convey or encumber the real estate without the consent or joinder of the surviving spouse, or (3) the real estate in which the deceased spouse had an interest was either apportioned to or sold to another person in a partition proceeding initiated before the deceased spouse's death. Makes further clarifying and technical changes. Adds to the elective share petition requirements, recording of notice indicating the county and file number of the clerk's filing with the register of deeds in every county where real property to be claimed under the filing is located. Concerning debts that attach to the household furnishings in the dwelling house and life estates taken by election, includes debts secured by such property (1) by a mortgage or deed given by the deceased spouse to secure the loan whereby the proceeds are used to pay the purchase price of the encumbered property (previously did not specify proceeds restrictions), and (2) by a mortgage or deed of trust on property with respect to which the elective life estate provided for does not apply.

Part V

Effective October 1, 2020.

Directs the Department of Health and Human Services (DHHS), Division of Health Benefits (DHB), to submit an amendment to the Centers for Medicare and Medicaid Services (CMS) adding coverage under the Medicaid State Plan for antepartum, intrapartum, and postpartum services provided to a pregnant recipient by a doula. Requires the coverage to include labor and delivery support for at least four visits during the antenatal period and seven visits during the postpartum period. Requires the described coverage to begin August 1, 2021.

Appropriates $500,000 in nonrecurring funds from the General Fund to DHB for the 2020-21 fiscal year to make necessary changes to the NCTracks Medicaid Management Information System to add the described coverage and to enroll new providers of that coverage.

Directs DHB to study seven specified components in preparation for the addition of the described coverage, including (1) the necessary qualifications possessed by a doula in order to be enrolled as a provider, (2) the appropriate rate schedule for the new coverage, and (3) any anticipated costs and savings to the Medicaid Program that may be incurred or achieved by providing coverage for services provided by a doula. Directs DHB to submit a study report by April 1, 2021, to the specified NCGA committee chairs and division. Requires inclusion of a copy of the State Plan amendment required by the act, including the proposed reimbursement methodology to be used.