NC H1076

Ratifies the 2008 North Carolina Geodetic Survey that established the historic Alamance/Guilford County boundary line based on the 1849 survey, with the survey plat to be filed with county registers of deeds and the Secretary of State by September 1, 2018.

Requires all documents and instruments for affected properties to be recorded in the correct county as shown by the 2008 survey beginning July 1, 2018, while prior records filed in the wrong county remain valid.

Establishes that affected properties subject to ad valorem taxation on January 1, 2019, shall be taxed by the newly assigned county beginning July 1, 2019, with provisions for tax reconciliation between counties and abatement of duplicate payments.

Transfers voter registration records and updates jury lists for affected residents to the appropriate county immediately after July 1, 2018, and realigns superior court, district court, and prosecutorial districts accordingly.

Allows students affected by the boundary change to continue attending their original school system through high school graduation at no cost, and exempts both counties and their officials from liability for any claims related to the boundary adjustment.