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

The General Assembly of North Carolina enacts:

SECTION 1.  The following described property is removed from the corporate limits of the City of Raleigh:

BEGINNING at an existing p. k. nail in the centerline of Ebenezer Church Road where it intersects with the centerline of Richland Creek as shown on Exhibit A attached hereto, which said p. k. nail is also the southwest corner of Lot 6 of Kent Hundred Subdivision as recorded in Book of Maps 1978, Page 171, Wake County Registry; runs thence from the beginning point as the centerline of Richland Creek in an easterly direction (the actual property line is Richland Creek) on a reference line as follows: North 67 degrees, 06 minutes, 43 seconds East 274.80 feet; South 34 degrees, 21 minutes, 30 seconds East 78.84 feet; thence North 88 degrees, 22 minutes, 20 seconds East 65.42 feet; and North 79 degrees, 30 minutes East, 69.05 feet; thence from the centerline of Richland Creek South 02 degrees, 01 minutes, 10 seconds West 644 feet to an existing p. k. nail in the centerline of Ebenezer Church Road; thence as the centerline of Ebenezer Church Road North 38 degrees, 07 minutes West, 665 feet to the point and place of BEGINNING.

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

SECTION 3.  This act becomes effective June 30, 2023. Property in the territory described in Section 1 of this act as of January 1, 2023, is no longer subject to municipal taxes for taxes imposed for taxable years beginning on or after July 1, 2023.