GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2025

SESSION LAW 2025-31

HOUSE BILL 226

AN ACT removing certain described property from the corporate limits of the CITY OF GREENSBORO.

The General Assembly of North Carolina enacts:

SECTION 1.  The following described property, identified by Guilford County Tax Property Identification Number, is removed from the corporate limits of the City of Greensboro: 6895976475; 7806008817; 7806009684.

SECTION 2.  This act has no effect upon the validity of any liens of the City of Greensboro 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 Greensboro.

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.

In the General Assembly read three times and ratified this the 30th day of June, 2025.

                                                                    s/  Phil Berger

                                                                         President Pro Tempore of the Senate

                                                                    s/  Donna McDowell White

                                                                         Presiding Officer of the House of Representatives