AN ACT to remove certain described property from the corporate limits of the city of boiling spring lakes.

The General Assembly of North Carolina enacts:

SECTION 1.  The following described property is removed from the corporate limits of the City of Boiling Spring Lakes:

Being all of Lot 47, Section 24, pursuant to a map titled Boiling Spring Lakes, Section 24, Investment Tracts, as prepared by Gerrit C. Greer, Reg. Land Surveyor, said map being recorded in Book G of Maps at Page 111, Brunswick County Registry.

Brunswick County Tax Office Parcel Identification Number 11300039.

SECTION 2.  This act has no effect upon the validity of any liens of the City of Boiling Spring Lakes 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 City of Boiling Spring Lakes.

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.