AN ACT to remove certain described property from the corporate limits of the city of asheville.

The General Assembly of North Carolina enacts:

SECTION 1.  The following described property, identified by Buncombe County Tax Property Identification Number, is removed from the corporate limits of the City of Asheville: 965444585500000 and 965444792300000.

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

SECTION 3.  This act becomes effective June 30, 2022. Property in the territory described in Section 1 of this act as of January 1, 2022, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2022.