NC S873

Establishes the remaining 9% of the common boundary between Alamance County and Orange County that was not addressed by Session Law 2011-88, based on a 1849 survey that had become uncertain over 160 years.

Requires transfer of property tax records, voter registration, and jury lists to the appropriate county effective July 1, 2013, with property taxed in the county to which it is reassigned.

Allows property owners who were dually taxed by both counties on or after January 1, 2007, to claim refunds or release of taxes paid by February 28, 2013, under G.S. 105-381.

Permits students and their siblings who were residents of reassigned areas and attended Orange or Alamance schools during 2011-2012 to continue attending the same school system without tuition, and to be considered residents of that county for all school purposes.

Grants Alamance County and Orange County, their officials, and employees immunity from liability for any damages or court actions related to the boundary adjustment, except for claims under Section 5 of this act.