AN ACT REMOVING 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 I:

Parcel No. 556617114476000, being approximately 41 acres and more particularly described in that certain deed from Douglas Cole and Mildred Alice Cole, husband and wife, to Douglas Cole, Trustee of the Douglas Cole Family Trust, dated November 13, 1992, and recorded in Deed Book 666, Page 75, of the Cherokee County Registry.

TRACT II:

Parcel No. 556617213361000, being approximately 10.75 acres and more particularly described in that certain deed from Andrew S. Pyle and wife, Kelly K. Pyle, to Steelhouse Mountain, LLC, a North Carolina limited liability company, dated September 9, 2018, and recorded in Deed Book 1596, Page 266, of the Cherokee County Registry.

TRACT III:

Parcel No. 556618219676000, being approximately 2.99 acres and more particularly described in that certain deed from Andrew S. Pyle and wife, Kelly K. Pyle, to Steelhouse Mountain, LLC, a North Carolina limited liability company, dated September 9, 2018, and recorded in Deed Book 1596, Page 260, of the Cherokee County Registry.

TRACT IV:

Parcel No. 556617202977000, being approximately 7.26 acres and more particularly described in that certain deed from Andrew S. Pyle and wife, Kelly K. Pyle, to Steelhouse Mountain, LLC, a North Carolina limited liability company, dated September 9, 2018, and recorded in Deed Book 1596, Page 262, of the Cherokee County Registry.

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, 2025. Property in the territory described in Section 1 of this act as of January 1, 2025, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2025.