H557 - Municipal Omnibus Bill Summary

• Governing bodies of taxing units may relieve tax collectors of unpaid taxes that are 10 or more years past due if determined uncollectible.

• County commissioners must adopt resolutions by April of each year to choose between per capita or ad valorem methods for distributing tax proceeds to municipalities, with written notice to affected municipalities required before February 15 if changing methods.

• Municipalities may include adjacent public streets or public street rights-of-way in annexation ordinances without owning the property, though municipalities have no authority to annex property they do not own or have legal interest in unless it involves State-maintained streets.

• Park and recreation matching funds (30% allocation) may be directed to tier one economically distressed areas as defined in G.S. 143B-437.08, and donated land appraisals may be applied to matching requirements.

• Cities contracting with private entities for service districts must solicit resident input, use competitive bidding, hold public hearings, require annual reporting to city council, and specify scope of services in contracts.