NC S200

Authorizes Alamance County and Orange County to determine the location of the remaining 9% of their common boundary line by October 31, 2011, after agreeing on 91% of the boundary through a 2010 resurvey process.

Requires the counties to conduct surveys of properties within the disputed 9% boundary area by January 31, 2012, with property owners responsible for survey costs if they request their property be located in a specific county.

Permits counties to place tax liens on property owners' parcels to recover survey costs advanced by the counties, enforceable under tax collection laws.

Requires the counties to submit a local bill to the General Assembly before the 2012 legislative session reconvenes recommending the final boundary line location.

Provides liability immunity for Alamance and Orange County officials and employees for any acts or failures to act related to the boundary determination process, and maintains the currently recognized boundary line for all governmental purposes until a final boundary is established.