NC S105

Adds approximately 324 acres of property in Robeson County to the corporate limits of the Town of Fairmont, with the property located about 5.75 miles northwest of Fairmont near Interstate 95 and State Road 1003 (Chicken Road).

Property added to Fairmont becomes subject to municipal taxes for taxable years beginning on or after July 1, 2017, with the effective date of June 30, 2017.

Allows the Town of Troutman to exercise territorial jurisdiction over noncontiguous land under the same standards as cities with 25,000 or more residents, provided the town annexes the land within 12 months and the county commissioners pass a resolution identifying the land.

Removes parcel identification number 0791980587 (Wake County Tax Office) from the corporate limits of the Town of Garner, effective June 30, 2017, with tax exemption starting July 1, 2017.