AN ACT TO REMOVE CERTAIN DESCRIBED TERRITORY FROM THE CORPORATE LIMITS OF THE TOWN OF RED OAK.

The General Assembly of North Carolina enacts:

SECTION 1.(a)  The following property, identified by Nash County Parcel Identification Number, is removed from the corporate limits of the Town of Red Oak:

382110465092

382115547627

SECTION 1.(b)  This act has no effect upon the validity of any liens of the Town of Red Oak 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 Red Oak.

SECTION 2.  This act becomes effective June 30, 2026. Property in the territory described by 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.