NC H1090

Establishes the remaining 9% of the county boundary line between Alamance County and Orange County, following the 91% adopted in Session Law 2011-88, based on the 1849 survey that created Alamance County.

Effective January 1, 2013, properties in affected areas shall be recorded, assessed, and taxed in their reassigned county, with tax transfers beginning September 1, 2012.

Allows property owners dually taxed by both counties between January 1, 2007 and December 31, 2012 to demand refunds or tax release under G.S. 105-381 if claims are filed by February 28, 2013.

Students residing in affected areas during the 2011-2012 school year may continue attending the same school system they attended that year and shall be considered residents of that county for all public school purposes.

Grants Alamance County and Orange County, their officials, employees, and agents immunity from liability for claims related to the boundary line adjustment, except for tax relief claims made by February 28, 2013.