NC S46

Establishes the legal boundary between Lincoln County and Catawba County as the currently recognized line used for taxation purposes and reflected in county GIS maps

Invalidates any 2024 North Carolina Geodetic Survey boundary survey that conflicts with the recognized common boundary line

Requires the NC Geodetic Survey to formally locate, survey, mark, and map the boundary within 42 months, with Lincoln County paying the full cost of the survey work

Public records previously filed in the adjoining county remain valid even if the property is now located in a different county under the established boundary

Grants immunity from liability to both counties and their officials, employees, and agents for any acts related to the boundary line establishment