Removes specific parcels from the City of Southport's corporate limits and addresses tax and lien implications.

The bill removes three parcels from the City of Southport's corporate limits, identified by Brunswick County Tax Office Parcel Identification Numbers 221MB015, 221MB020, and 221MB02001. It ensures that any liens for ad valorem taxes or special assessments existing before the act's effective date can still be collected or foreclosed upon as if the property were still within the city limits. The act also specifies that property in the deannexed territory is no longer subject to municipal taxes for taxable years beginning on or after July 1, 2025. The act becomes effective June 30, 2025.

Removes specific parcels from the City of Southport's corporate limits and addresses tax and lien implications.

The bill removes three parcels from the City of Southport's corporate limits, identified by Brunswick County Tax Office Parcel Identification Numbers 221MB015, 221MB020, and 221MB02001. It ensures that any liens for ad valorem taxes or special assessments existing before the act's effective date can still be collected or foreclosed upon as if the property were still within the city limits. The act also specifies that property in the deannexed territory is no longer subject to municipal taxes for taxable years beginning on or after July 1, 2025. The act becomes effective June 30, 2025.