AN ACT to remove certain described property from the corporate limits of the town of andrews.

The General Assembly of North Carolina enacts:

SECTION 1.  The following described property is removed from the corporate limits of the Town of Andrews:

Tract 1 of Parcel 2 as described in Exhibit A in the North Carolina General Warranty Deed filed with the Cherokee County Register of Deeds, Book 1426, Page 1017.

SECTION 2.  This act has no effect upon the validity of any liens of the Town of Andrews for ad valorem taxes or special assessments outstanding before the effective date of this act. Such liens may be collected or foreclosed upon after the effective date of this act as though the property were still within the corporate limits of the Town of Andrews.

SECTION 3.  This act becomes effective June 30, 2024. Property in the territory described in Section 1 of this act as of January 1, 2024, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2024.