NC S739

Adds specified property to the corporate limits of the Town of Rolesville, including the Rolesville Bypass (US 401), US Highway 401 Business, and portions of several state roads (SR 2226, SR 1003, SR 2300).

The annexed territory includes right-of-way sections of Jonesville Road, East Young Street, and Pulleytown Road as described in the bill.

Becomes effective June 30, 2016, with property in the annexed territory subject to municipal taxes for taxable years beginning on or after July 1, 2016.

Property in the described territory as of January 1, 2016, is subject to the municipal tax requirements.