North Carolina SB 846: Deannex Certain Property/Red Oak.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 846

Short Title: Deannex Certain Property/Red Oak. (Local)
Sponsors: Senator Barnes (Primary Sponsor).
Referred to: Rules and Operations of the Senate
April 28, 2026
*S846-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO REMOVE CERTAIN DESCRIBED TERRITORY FROM THE CORPORATE 2
LIMITS OF THE TOWN OF RED OAK. 3
The General Assembly of North Carolina enacts: 4
SECTION 1.(a) The following property, identified by Nash County Parcel 5
Identification Number, is removed from the corporate limits of the Town of Red Oak: 6
382110465092 7
382115547627 8
SECTION 1.(b) This act has no effect upon the validity of any liens of the Town of 9
Red Oak for ad valorem taxes or special assessments outstanding before the effective date of this 10
act. Such liens may be collected or foreclosed upon after the effective date of this act as though 11
the property were still within the corporate limits of the Town of Red Oak. 12
SECTION 2. This act becomes effective June 30, 2026. Property in the territory 13
described by Section 1(a) of this act as of January 1, 2026, is no longer subject to municipal taxes 14
for taxes imposed for taxable years beginning on or after July 1, 2026. 15