NC H348

Requires cities to obtain county commissioner approval before annexing agricultural, forest, or horticultural land (present-use value property) if the annexation would push county school enrollment above 100% capacity

Applies only when the land is not contiguous to the city's primary corporate limits and not within the city's extraterritorial planning jurisdiction

Includes land that has been enrolled in present-use value taxation within the previous three calendar years

Allows cities to proceed without county approval if they agree to pay the county the amount necessary to bring school capacity back into compliance

Applies only to counties with populations of 150,000 or more, effective July 1, 2025 for annexation petitions received on or after that date