NC H1015

Removes four parcels of property (identified by Buncombe County Tax Property Identification Numbers 0710-53-9360-00000, 0710-63-1204-00000, 0710-63-0467-00000, and 0710-63-0580-00000) from the corporate limits of the Town of Black Mountain, effective June 30, 2018.

Adds five parcels of property to the corporate limits of the Town of Montreat, including the four parcels removed from Black Mountain plus one additional parcel (0710-63-2329-00000), effective June 30, 2018.

Property subject to this transfer becomes exempt from Black Mountain municipal taxes for taxable years beginning on or after July 1, 2018, and subject to Montreat municipal taxes for the same period.

Preserves the validity of any outstanding tax liens or special assessment liens held by the Town of Black Mountain on the transferred property, which may continue to be collected or foreclosed upon after the effective date.