NC H671

Removes a specifically described property parcel from the corporate limits of the Town of Mills River, effective June 30, 2013.

Preserves the Town's ability to collect or foreclose on any outstanding ad valorem tax liens or special assessments on the property that existed before the effective date.

Exempts property owners from paying Town of Mills River taxes after the effective date, but they remain subject to Henderson County taxes, including those levied for the Etowah-Horse Shoe Fire District.

Town zoning ordinances continue to apply to the property for 90 days after the effective date to allow Henderson County time to establish a county zoning designation; Town authority over the property ends after this period.