NC S627

Requires municipalities to obtain voter approval in annexed areas before annexation becomes effective, with more than 50% of registered voters in the area must approve.

Establishes a two-year resolution process for involuntary annexation: municipalities must adopt a resolution of consideration identifying the area, then wait at least one year before adopting a resolution of intent, with the effective date fixed as June 30 following ordinance adoption.

Prohibits annexation of land used for bona fide farm purposes without written owner consent and exempts farms from municipal extraterritorial jurisdiction.

Creates Local Government Commission oversight of annexations to assess fiscal feasibility, prohibit municipalities with unmet service obligations from further annexation, and abate property taxes if services are not provided within required timeframes.

Requires municipalities annexing territory in counties other than their primary county to obtain county board approval after a public hearing, and mandates city-county utility service agreements when cities annex areas where counties provide water and sewer services.