AN ACT TO REMOVE CERTAIN PROPERTY FROM THE CORPORATE LIMITS OF THE CITY OF MOREHEAD City.

The General Assembly of North Carolina enacts:

SECTION 1.(a)  The following described property, identified by Carteret County Parcel Identification Number, is removed from the corporate limits of the City of Morehead City: 638714442765000, 638714440096000, and 638714444512000.

SECTION 1.(b)  This act has no effect upon the validity of any liens to the City of Morehead City 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 Morehead City.

SECTION 2.  This act becomes effective June 30, 2026. Property in the territory described in Section 1(a) of this act as of January 1, 2026, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2026.