Removes specific properties from the Town of Maggie Valley and addresses tax liens.

This bill removes certain properties from the corporate limits of the Town of Maggie Valley, identified by specific Haywood County Tax Property Identification Numbers. It ensures that any outstanding liens for ad valorem taxes or special assessments before the act's effective date can still be collected or foreclosed upon as if the property were still within the town's limits. The act also specifies that property in the affected territory is no longer subject to municipal taxes for taxable years beginning on or after July 1, 2025.

Removes specific properties from the Town of Maggie Valley and addresses tax liens.

This bill removes certain properties from the corporate limits of the Town of Maggie Valley, identified by specific Haywood County Tax Property Identification Numbers. It ensures that any outstanding liens for ad valorem taxes or special assessments before the act's effective date can still be collected or foreclosed upon as if the property were still within the town's limits. The act also specifies that property in the affected territory is no longer subject to municipal taxes for taxable years beginning on or after July 1, 2025.