NC H834

Certifies the North Carolina-South Carolina boundary as of January 1, 2016, based on original surveys and resurveys adopted through legislative and executive actions.

Prohibits retroactive tax assessments for activities occurring before certification and allows new tax assessments only for taxable periods beginning on or after the certification date, with special provisions for tobacco inventory and property tax classifications.

Permits students who lose school eligibility due to border certification to continue attending North Carolina public schools without tuition until age 21 or high school graduation, subject to compulsory attendance laws.

Allows affected property owners to retain existing South Carolina utility services or elect to receive services from North Carolina utilities, and permits counties to extend rural fire protection, county service, and water/sewer districts to newly acquired territory.

Establishes that real property instruments previously registered in South Carolina retain full force and effect in North Carolina, permits ABC permits for border establishments without election approval, and provides in-state tuition eligibility for affected residents for specified periods.