(a) Notice of Intent. Any municipal governing board desiring to annex territory under the provisionsof this Part shall first pass a resolution stating the intent of themunicipality to consider annexation. Such resolution shall describe theboundaries of the area under consideration, fix a date for a publicinformational meeting, and fix a date for a public hearing on the question ofannexation. The date for the public informational meeting shall be not lessthan 45 days and not more than 55 days following passage of the resolution. Thedate for the public hearing to be not less than 60 days and not more than 90days following passage of the resolution.
(b) Notice of PublicHearing. The notice of public hearing shall:
(1) Fix the date, hourand place of the public informational meeting and the date, hour, and place ofthe public hearing.
(2) Describe clearly theboundaries of the area under consideration, and include a legible map of thearea.
(3) State that the reportrequired in G.S. 160A‑47 will be available at the office of the municipalclerk at least 30 days prior to the date of the public informational meeting.
(4) Include a notice ofa property owner's rights to request water and sewer service in accordance withG.S. 160A‑47.
(5) Include anexplanation of a property owner's rights pursuant to subsections (f1) and (f2)of this section.
Such notice shall be given bypublication once a week for at least two successive weeks prior to the date ofthe informational meeting in a newspaper having general circulation in themunicipality and, in addition thereto, if the area to be annexed lies in acounty containing less than fifty percent (50%) of the land area of themunicipality, in a newspaper having general circulation in the area of proposedannexation. The period from the date of the first publication to the date ofthe last publication, both dates inclusive, shall be not less than eight daysincluding Sundays, and the date of the last publication shall be not more thanseven days preceding the date of public informational meeting. If there be nosuch newspaper, the municipality shall post the notice in at least five publicplaces within the municipality and at least five public places in the area tobe annexed for 30 days prior to the date of public informational meeting. Inaddition, notice shall be mailed at least four weeks prior to date of theinformational meeting by first class mail, postage prepaid to the owners asshown by the tax records of the county of all freehold interests in realproperty located within the area to be annexed. The person or persons mailingsuch notices shall certify to the governing board that fact, and suchcertificate shall become a part of the record of the annexation proceeding andshall be deemed conclusive in the absence of fraud. If the notice is returnedto the city by the postal service by the tenth day before the informationalmeeting, a copy of the notice shall be sent by certified mail, return receiptrequested, at least seven days before the informational meeting. Failure tocomply with the mailing requirements of this subsection shall not invalidatethe annexation unless it is shown that the requirements were not substantiallycomplied with. If the governing board by resolution finds that the tax recordsare not adequate to identify the owners of some or all of the parcels of realproperty within the area it may in lieu of the mail procedure as to thoseparcels where the owners could not be so identified, post the notice at least30 days prior to the date of public informational meeting on all buildings onsuch parcels, and in at least five other places within the area to be annexed.In any case where notices are placed on property, the person placing thenotices shall certify that fact to the governing board.
(c) Action Prior toInformational Meeting. At least 30 days before the date of the publicinformational meeting, the governing board shall approve the report providedfor in G.S. 160A‑47, and shall make it available to the public at theoffice of the municipal clerk. In addition, the municipality may prepare asummary of the full report for public distribution. In addition, the city shallpost in the office of the city clerk, at least 30 days before the publicinformational meeting, a legible map of the area to be annexed and a list ofpersons holding freehold interests in property in the area to be annexed thatit has identified.
(c1) Public InformationalMeeting. At the public informational meeting a representative of themunicipality shall first make an explanation of the report required in G.S.160A‑47. Following such explanation, all persons resident or owningproperty in the territory described in the notice of public hearing, and allresidents of the municipality, shall be given the opportunity to ask questionsand receive answers regarding the proposed annexation.
(d) Public Hearing. Atthe public hearing a representative of the municipality shall first make anexplanation of the report required in G.S. 160A‑47. Following suchexplanation, all persons resident or owning property in the territory describedin the notice of public hearing, and all residents of the municipality, shallbe given an opportunity to be heard.
(e) Passage of theAnnexation Ordinance. The municipal governing board shall take intoconsideration facts presented at the public hearing and shall have authority toamend the report required by G.S. 160A‑47 to make changes in the plansfor serving the area proposed to be annexed so long as such changes meet therequirements of G.S. 160A‑47, provided that if the annexation report isamended to show additional subsections of G.S. 160A‑48(c) or (d) underwhich the annexation qualifies that were not listed in the original report, thecity must hold an additional public hearing on the annexation not less than 30nor more than 90 days after the date the report is amended, and notice of suchnew hearing shall be given at the first public hearing. At any regular orspecial meeting held no sooner than the tenth day following the public hearingand not later than 90 days following such public hearing, the governing boardshall have authority to adopt an ordinance extending the corporate limits ofthe municipality to include all, or such part, of the area described in thenotice of public hearing which meets the requirements of G.S. 160A‑48 andwhich the governing board has concluded should be annexed. The ordinance shall:
(1) Contain specificfindings showing that the area to be annexed meets the requirements of G.S.160A‑48. The external boundaries of the area to be annexed shall bedescribed by metes and bounds. In showing the application of G.S. 160A‑48(c)and (d) to the area, the governing board may refer to boundaries set forth on amap of the area and incorporate same by reference as a part of the ordinance.
(2) A statement of theintent of the municipality to provide services to the area being annexed as setforth in the report required by G.S. 160A‑47.
(3) A specific findingthat on the effective date of annexation the municipality will have fundsappropriated in sufficient amount to finance construction of any major trunkwater mains and sewer outfalls and such water and sewer lines as required inG.S. 160A‑47(3)b found necessary in the report required by G.S. 160A‑47to extend the basic water and/or sewer system of the municipality into the areato be annexed, or that on the effective date of annexation the municipalitywill have authority to issue bonds in an amount sufficient to finance suchconstruction. If authority to issue such bonds must be secured from theelectorate of the municipality prior to the effective date of annexation, thenthe effective date of annexation shall be no earlier than the day following thestatement of the successful result of the bond election.
(4) Fix the effectivedate for annexation. The effective date of annexation may be fixed for any datenot less than 70 days nor more than 400 days from the date of passage of theordinance.
(f) Effect ofAnnexation Ordinance. Except as provided in subsection (f1) of this section,from and after the effective date of the annexation ordinance, the territoryand its citizens and property shall be subject to all debts, laws, ordinancesand regulations in force in such municipality and shall be entitled to the sameprivileges and benefits as other parts of such municipality. Real and personalproperty in the newly annexed territory on the January 1 immediately precedingthe beginning of the fiscal year in which the annexation becomes effective issubject to municipal taxes as provided in G.S. 160A‑58.10. Provided thatannexed property which is a part of a sanitary district, which has installedwater and sewer lines, paid for by the residents of said district, shall not besubject to that part of the municipal taxes levied for debt service for thefirst five years after the effective date of annexation. If this proviso shouldbe declared by a court of competent jurisdiction to be in violation of anyprovision of the federal or State Constitution, the same shall not affect theremaining provisions of this Part. If the effective date of annexation fallsbetween June 1 and June 30, and the effective date of the privilege license taxordinance of the annexing municipality is June 1, then businesses in the areato be annexed shall be liable for taxes imposed in such ordinances from andafter the effective date of annexation.
(f1) Property Subject toPresent‑Use Value Appraisal. If an area described in an annexationordinance includes agricultural land, horticultural land, or forestland that onthe effective date of annexation is:
(1) Land that is beingtaxed at present‑use value pursuant to G.S. 105‑277.4; or
(2) Land that:
a. Was on the date ofthe resolution of intent for annexation being used for actual production and iseligible for present‑use value taxation under G.S. 105‑277.4, butthe land has not been in use for actual production for the required time underG.S. 105‑277.3; and
b. The assessor for thecounty where the land subject to annexation is located has certified to thecity that the land meets the requirements of this subdivision
the annexation becomes effectiveas to that property pursuant to subsection (f2) of this section.
(f2) Effective Date ofAnnexation for Certain Property. Annexation of property subject to annexationunder subsection (f1) of this section shall become effective:
(1) Upon the effectivedate of the annexation ordinance, the property is considered part of the cityonly (i) for the purpose of establishing city boundaries for additionalannexations pursuant to this Article and (ii) for the exercise of cityauthority pursuant to Article 19 of this Chapter.
(2) For all otherpurposes, the annexation becomes effective as to each tract of such property orpart thereof on the last day of the month in which that tract or part thereofbecomes ineligible for classification pursuant to G.S. 105‑277.4 or nolonger meets the requirements of subdivision (f1)(2) of this section. Untilannexation of a tract or a part of a tract becomes effective pursuant to thissubdivision, the tract or part of a tract is not subject to taxation by thecity under Article 12 of Chapter 105 of the General Statutes nor is the tractor part of a tract entitled to services provided by the city.
(g) SimultaneousAnnexation Proceedings. If a municipality is considering the annexation oftwo or more areas which are all adjacent to the municipal boundary but are notadjacent to one another, it may undertake simultaneous proceedings underauthority of this Part for the annexation of such areas.
(h) Remedies forFailure to Provide Services. If, not earlier than one year from the effectivedate of annexation, and not later than 15 months from the effective date ofannexation, any person owning property in the annexed territory shall believethat the municipality has not followed through on its service plans adoptedunder the provisions of G.S. 160A‑47(3) and 160A‑49(e), for anyrequired service other than water and sewer services such person may apply fora writ of mandamus under the provisions of Article 40, Chapter 1 of the GeneralStatutes. Relief may be granted by the judge of superior court
(1) If the municipalityhas not provided the services set forth in its plan submitted under theprovisions of G.S. 160A‑47(3)a on substantially the same basis and in thesame manner as such services were provided within the rest of the municipalityprior to the effective date of annexation, and
(2) If at the time thewrit is sought such services set forth in the plan submitted under theprovisions of G.S. 160A‑47(3)a are still being provided on substantiallythe same basis and in the same manner as on the date of annexation of themunicipality.
If, not earlier than 24 monthsfrom the effective date of the annexation, and not later than 27 months fromthe effective date of the annexation, any person owning property in the annexedarea can show that the plans submitted under the provisions of G.S. 160A‑47(3)crequire the construction of major trunk water mains and sewer outfall lines andif construction has not been completed within two years of the effective dateof the annexation, relief may also be granted by the superior court by an orderto the municipality to complete such lines and outfalls within a certain time.Similar relief may be granted by the superior court to any owner of propertywho made a timely request for a water or sewer line, or both, pursuant to G.S.160A‑47(3)b and such lines have not been completed within two years fromthe effective date of annexation in accordance with applicable city policiesand through no fault of the owner, if such owner petitions for such relief notearlier than 24 months following the effective date of annexation and not laterthan 27 months following the effective date of annexation.
If a writ is issued, costs inthe action, including a reasonable attorney's fee for such aggrieved person,shall be charged to the municipality.
(i) No resolution ofintent may be adopted under subsection (a) of this section unless the citycouncil (or planning agency created or designated under either G.S. 160A‑361or the charter) has, by resolution adopted at least one year prior to adoptionof the resolution of intent, identified the area as being under considerationfor annexation and included a statement in the resolution notifying personssubject to the annexation of their rights under subsections (f1) and (f2) ofthis section; provided, adoption of such resolution of consideration shall notconfer prior jurisdiction over the area as to any other city. The areadescribed under the resolution of intent may comprise a smaller area than thatidentified by the resolution of consideration. The resolution of considerationmay have a metes and bounds description or a map and shall remain effective fortwo years after adoption, and shall be filed with the city clerk. A newresolution of consideration adopted before expiration of the two‑yearperiod for a previously adopted resolution covering the same area shall relateback to the date of the previous resolution.
(j) Subsection (i) ofthis section shall not apply to the annexation of any area if the resolution ofintent describing the area and the ordinance annexing the area both providethat the effective date of the annexation shall be at least one year from thedate of passage of the annexation ordinance.
(k) If a valid requestfor extension of a water or sewer line has been made under G.S. 160A‑47(3)b,and the extension is not complete at the end of two years after the effectivedate of the annexation ordinance, the owner of the property may petition theLocal Government Commission for abatement of taxes to be paid to the city whichhave not been levied as of the expiration date of the two‑year period, ifsuch petition is filed not more than 60 days after the expiration of the two‑yearperiod. If the Local Government Commission finds that the extension to theproperty was not complete by the end of the two‑year period, it shallenter an order directing the city not to levy any further ad valorem taxes on theproperty until the fiscal year commencing after completion of the extension. Inaddition, if the Local Government Commission found that the extension to theproperty was not completed by the end of the two‑year period, and if itfinds that for any fiscal year during the period beginning with the first dayof the fiscal year in which the annexation ordinance became effective andending the last day of the fiscal year in which the two‑year periodexpired, the city made an appropriation for construction, operation ormaintenance of a water or sewer system (other than payments the city made as acustomer of the system) from the fund or funds for which ad valorem taxes arelevied, then the Local Government Commission shall order the city to release orrefund an amount of the petitioner's property taxes for that year in questionin proportion to the percentage of appropriations in the fund made for waterand sewer services. By way of illustration, if a net amount of one hundredthousand dollars ($100,000) was appropriated for water or sewer construction,operation or maintenance from a fund which had total expenditures of tenmillion dollars ($10,000,000) and the petitioner's tax levy was one thousanddollars ($1,000), the amount of release or refund shall be ten dollars($10.00).
(l) If a city fails todeliver police protection, fire protection, solid waste or street maintenanceservices as provided for in G.S. 160A‑47(3)a. within 60 days after theeffective date of the annexation, the owner of the property may petition theLocal Government Commission for abatement of taxes to be paid to the city fortaxes that have been levied as of the end of the 60‑day period, if thepetition is filed not more than 90 days after the expiration of the 60‑dayperiod. If the Local Government Commission finds that services were notextended by the end of the 60‑day period, it shall enter an orderdirecting the city not to levy any further ad valorem taxes on the propertyuntil the fiscal year commencing after extension of the municipal services. (1959, c. 1009, s. 5; 1973,c. 426, s. 74; 1975, c. 576, s. 4; 1977, c. 517, s. 6; 1983, c. 636, ss. 1, 3,5, 6, 12‑14, 37; c. 768, s. 25; 1985, c. 384, s. 1; 1987, c. 44, s. 2;1989, c. 598, s. 12; 1998‑150, s. 15; 2006‑162, s. 21; 2006‑264,s. 18(a).)
(a) Notice of Intent. Any municipal governing board desiring to annex territory under the provisionsof this Part shall first pass a resolution stating the intent of themunicipality to consider annexation. Such resolution shall describe theboundaries of the area under consideration, fix a date for a publicinformational meeting, and fix a date for a public hearing on the question ofannexation. The date for the public informational meeting shall be not lessthan 45 days and not more than 55 days following passage of the resolution. Thedate for the public hearing to be not less than 60 days and not more than 90days following passage of the resolution.
(b) Notice of PublicHearing. The notice of public hearing shall:
(1) Fix the date, hourand place of the public informational meeting and the date, hour, and place ofthe public hearing.
(2) Describe clearly theboundaries of the area under consideration, and include a legible map of thearea.
(3) State that the reportrequired in G.S. 160A‑47 will be available at the office of the municipalclerk at least 30 days prior to the date of the public informational meeting.
(4) Include a notice ofa property owner's rights to request water and sewer service in accordance withG.S. 160A‑47.
(5) Include anexplanation of a property owner's rights pursuant to subsections (f1) and (f2)of this section.
Such notice shall be given bypublication once a week for at least two successive weeks prior to the date ofthe informational meeting in a newspaper having general circulation in themunicipality and, in addition thereto, if the area to be annexed lies in acounty containing less than fifty percent (50%) of the land area of themunicipality, in a newspaper having general circulation in the area of proposedannexation. The period from the date of the first publication to the date ofthe last publication, both dates inclusive, shall be not less than eight daysincluding Sundays, and the date of the last publication shall be not more thanseven days preceding the date of public informational meeting. If there be nosuch newspaper, the municipality shall post the notice in at least five publicplaces within the municipality and at least five public places in the area tobe annexed for 30 days prior to the date of public informational meeting. Inaddition, notice shall be mailed at least four weeks prior to date of theinformational meeting by first class mail, postage prepaid to the owners asshown by the tax records of the county of all freehold interests in realproperty located within the area to be annexed. The person or persons mailingsuch notices shall certify to the governing board that fact, and suchcertificate shall become a part of the record of the annexation proceeding andshall be deemed conclusive in the absence of fraud. If the notice is returnedto the city by the postal service by the tenth day before the informationalmeeting, a copy of the notice shall be sent by certified mail, return receiptrequested, at least seven days before the informational meeting. Failure tocomply with the mailing requirements of this subsection shall not invalidatethe annexation unless it is shown that the requirements were not substantiallycomplied with. If the governing board by resolution finds that the tax recordsare not adequate to identify the owners of some or all of the parcels of realproperty within the area it may in lieu of the mail procedure as to thoseparcels where the owners could not be so identified, post the notice at least30 days prior to the date of public informational meeting on all buildings onsuch parcels, and in at least five other places within the area to be annexed.In any case where notices are placed on property, the person placing thenotices shall certify that fact to the governing board.
(c) Action Prior toInformational Meeting. At least 30 days before the date of the publicinformational meeting, the governing board shall approve the report providedfor in G.S. 160A‑47, and shall make it available to the public at theoffice of the municipal clerk. In addition, the municipality may prepare asummary of the full report for public distribution. In addition, the city shallpost in the office of the city clerk, at least 30 days before the publicinformational meeting, a legible map of the area to be annexed and a list ofpersons holding freehold interests in property in the area to be annexed thatit has identified.
(c1) Public InformationalMeeting. At the public informational meeting a representative of themunicipality shall first make an explanation of the report required in G.S.160A‑47. Following such explanation, all persons resident or owningproperty in the territory described in the notice of public hearing, and allresidents of the municipality, shall be given the opportunity to ask questionsand receive answers regarding the proposed annexation.
(d) Public Hearing. Atthe public hearing a representative of the municipality shall first make anexplanation of the report required in G.S. 160A‑47. Following suchexplanation, all persons resident or owning property in the territory describedin the notice of public hearing, and all residents of the municipality, shallbe given an opportunity to be heard.
(e) Passage of theAnnexation Ordinance. The municipal governing board shall take intoconsideration facts presented at the public hearing and shall have authority toamend the report required by G.S. 160A‑47 to make changes in the plansfor serving the area proposed to be annexed so long as such changes meet therequirements of G.S. 160A‑47, provided that if the annexation report isamended to show additional subsections of G.S. 160A‑48(c) or (d) underwhich the annexation qualifies that were not listed in the original report, thecity must hold an additional public hearing on the annexation not less than 30nor more than 90 days after the date the report is amended, and notice of suchnew hearing shall be given at the first public hearing. At any regular orspecial meeting held no sooner than the tenth day following the public hearingand not later than 90 days following such public hearing, the governing boardshall have authority to adopt an ordinance extending the corporate limits ofthe municipality to include all, or such part, of the area described in thenotice of public hearing which meets the requirements of G.S. 160A‑48 andwhich the governing board has concluded should be annexed. The ordinance shall:
(1) Contain specificfindings showing that the area to be annexed meets the requirements of G.S.160A‑48. The external boundaries of the area to be annexed shall bedescribed by metes and bounds. In showing the application of G.S. 160A‑48(c)and (d) to the area, the governing board may refer to boundaries set forth on amap of the area and incorporate same by reference as a part of the ordinance.
(2) A statement of theintent of the municipality to provide services to the area being annexed as setforth in the report required by G.S. 160A‑47.
(3) A specific findingthat on the effective date of annexation the municipality will have fundsappropriated in sufficient amount to finance construction of any major trunkwater mains and sewer outfalls and such water and sewer lines as required inG.S. 160A‑47(3)b found necessary in the report required by G.S. 160A‑47to extend the basic water and/or sewer system of the municipality into the areato be annexed, or that on the effective date of annexation the municipalitywill have authority to issue bonds in an amount sufficient to finance suchconstruction. If authority to issue such bonds must be secured from theelectorate of the municipality prior to the effective date of annexation, thenthe effective date of annexation shall be no earlier than the day following thestatement of the successful result of the bond election.
(4) Fix the effectivedate for annexation. The effective date of annexation may be fixed for any datenot less than 70 days nor more than 400 days from the date of passage of theordinance.
(f) Effect ofAnnexation Ordinance. Except as provided in subsection (f1) of this section,from and after the effective date of the annexation ordinance, the territoryand its citizens and property shall be subject to all debts, laws, ordinancesand regulations in force in such municipality and shall be entitled to the sameprivileges and benefits as other parts of such municipality. Real and personalproperty in the newly annexed territory on the January 1 immediately precedingthe beginning of the fiscal year in which the annexation becomes effective issubject to municipal taxes as provided in G.S. 160A‑58.10. Provided thatannexed property which is a part of a sanitary district, which has installedwater and sewer lines, paid for by the residents of said district, shall not besubject to that part of the municipal taxes levied for debt service for thefirst five years after the effective date of annexation. If this proviso shouldbe declared by a court of competent jurisdiction to be in violation of anyprovision of the federal or State Constitution, the same shall not affect theremaining provisions of this Part. If the effective date of annexation fallsbetween June 1 and June 30, and the effective date of the privilege license taxordinance of the annexing municipality is June 1, then businesses in the areato be annexed shall be liable for taxes imposed in such ordinances from andafter the effective date of annexation.
(f1) Property Subject toPresent‑Use Value Appraisal. If an area described in an annexationordinance includes agricultural land, horticultural land, or forestland that onthe effective date of annexation is:
(1) Land that is beingtaxed at present‑use value pursuant to G.S. 105‑277.4; or
(2) Land that:
a. Was on the date ofthe resolution of intent for annexation being used for actual production and iseligible for present‑use value taxation under G.S. 105‑277.4, butthe land has not been in use for actual production for the required time underG.S. 105‑277.3; and
b. The assessor for thecounty where the land subject to annexation is located has certified to thecity that the land meets the requirements of this subdivision
the annexation becomes effectiveas to that property pursuant to subsection (f2) of this section.
(f2) Effective Date ofAnnexation for Certain Property. Annexation of property subject to annexationunder subsection (f1) of this section shall become effective:
(1) Upon the effectivedate of the annexation ordinance, the property is considered part of the cityonly (i) for the purpose of establishing city boundaries for additionalannexations pursuant to this Article and (ii) for the exercise of cityauthority pursuant to Article 19 of this Chapter.
(2) For all otherpurposes, the annexation becomes effective as to each tract of such property orpart thereof on the last day of the month in which that tract or part thereofbecomes ineligible for classification pursuant to G.S. 105‑277.4 or nolonger meets the requirements of subdivision (f1)(2) of this section. Untilannexation of a tract or a part of a tract becomes effective pursuant to thissubdivision, the tract or part of a tract is not subject to taxation by thecity under Article 12 of Chapter 105 of the General Statutes nor is the tractor part of a tract entitled to services provided by the city.
(g) SimultaneousAnnexation Proceedings. If a municipality is considering the annexation oftwo or more areas which are all adjacent to the municipal boundary but are notadjacent to one another, it may undertake simultaneous proceedings underauthority of this Part for the annexation of such areas.
(h) Remedies forFailure to Provide Services. If, not earlier than one year from the effectivedate of annexation, and not later than 15 months from the effective date ofannexation, any person owning property in the annexed territory shall believethat the municipality has not followed through on its service plans adoptedunder the provisions of G.S. 160A‑47(3) and 160A‑49(e), for anyrequired service other than water and sewer services such person may apply fora writ of mandamus under the provisions of Article 40, Chapter 1 of the GeneralStatutes. Relief may be granted by the judge of superior court
(1) If the municipalityhas not provided the services set forth in its plan submitted under theprovisions of G.S. 160A‑47(3)a on substantially the same basis and in thesame manner as such services were provided within the rest of the municipalityprior to the effective date of annexation, and
(2) If at the time thewrit is sought such services set forth in the plan submitted under theprovisions of G.S. 160A‑47(3)a are still being provided on substantiallythe same basis and in the same manner as on the date of annexation of themunicipality.
If, not earlier than 24 monthsfrom the effective date of the annexation, and not later than 27 months fromthe effective date of the annexation, any person owning property in the annexedarea can show that the plans submitted under the provisions of G.S. 160A‑47(3)crequire the construction of major trunk water mains and sewer outfall lines andif construction has not been completed within two years of the effective dateof the annexation, relief may also be granted by the superior court by an orderto the municipality to complete such lines and outfalls within a certain time.Similar relief may be granted by the superior court to any owner of propertywho made a timely request for a water or sewer line, or both, pursuant to G.S.160A‑47(3)b and such lines have not been completed within two years fromthe effective date of annexation in accordance with applicable city policiesand through no fault of the owner, if such owner petitions for such relief notearlier than 24 months following the effective date of annexation and not laterthan 27 months following the effective date of annexation.
If a writ is issued, costs inthe action, including a reasonable attorney's fee for such aggrieved person,shall be charged to the municipality.
(i) No resolution ofintent may be adopted under subsection (a) of this section unless the citycouncil (or planning agency created or designated under either G.S. 160A‑361or the charter) has, by resolution adopted at least one year prior to adoptionof the resolution of intent, identified the area as being under considerationfor annexation and included a statement in the resolution notifying personssubject to the annexation of their rights under subsections (f1) and (f2) ofthis section; provided, adoption of such resolution of consideration shall notconfer prior jurisdiction over the area as to any other city. The areadescribed under the resolution of intent may comprise a smaller area than thatidentified by the resolution of consideration. The resolution of considerationmay have a metes and bounds description or a map and shall remain effective fortwo years after adoption, and shall be filed with the city clerk. A newresolution of consideration adopted before expiration of the two‑yearperiod for a previously adopted resolution covering the same area shall relateback to the date of the previous resolution.
(j) Subsection (i) ofthis section shall not apply to the annexation of any area if the resolution ofintent describing the area and the ordinance annexing the area both providethat the effective date of the annexation shall be at least one year from thedate of passage of the annexation ordinance.
(k) If a valid requestfor extension of a water or sewer line has been made under G.S. 160A‑47(3)b,and the extension is not complete at the end of two years after the effectivedate of the annexation ordinance, the owner of the property may petition theLocal Government Commission for abatement of taxes to be paid to the city whichhave not been levied as of the expiration date of the two‑year period, ifsuch petition is filed not more than 60 days after the expiration of the two‑yearperiod. If the Local Government Commission finds that the extension to theproperty was not complete by the end of the two‑year period, it shallenter an order directing the city not to levy any further ad valorem taxes on theproperty until the fiscal year commencing after completion of the extension. Inaddition, if the Local Government Commission found that the extension to theproperty was not completed by the end of the two‑year period, and if itfinds that for any fiscal year during the period beginning with the first dayof the fiscal year in which the annexation ordinance became effective andending the last day of the fiscal year in which the two‑year periodexpired, the city made an appropriation for construction, operation ormaintenance of a water or sewer system (other than payments the city made as acustomer of the system) from the fund or funds for which ad valorem taxes arelevied, then the Local Government Commission shall order the city to release orrefund an amount of the petitioner's property taxes for that year in questionin proportion to the percentage of appropriations in the fund made for waterand sewer services. By way of illustration, if a net amount of one hundredthousand dollars ($100,000) was appropriated for water or sewer construction,operation or maintenance from a fund which had total expenditures of tenmillion dollars ($10,000,000) and the petitioner's tax levy was one thousanddollars ($1,000), the amount of release or refund shall be ten dollars($10.00).
(l) If a city fails todeliver police protection, fire protection, solid waste or street maintenanceservices as provided for in G.S. 160A‑47(3)a. within 60 days after theeffective date of the annexation, the owner of the property may petition theLocal Government Commission for abatement of taxes to be paid to the city fortaxes that have been levied as of the end of the 60‑day period, if thepetition is filed not more than 90 days after the expiration of the 60‑dayperiod. If the Local Government Commission finds that services were notextended by the end of the 60‑day period, it shall enter an orderdirecting the city not to levy any further ad valorem taxes on the propertyuntil the fiscal year commencing after extension of the municipal services. (1959, c. 1009, s. 5; 1973,c. 426, s. 74; 1975, c. 576, s. 4; 1977, c. 517, s. 6; 1983, c. 636, ss. 1, 3,5, 6, 12‑14, 37; c. 768, s. 25; 1985, c. 384, s. 1; 1987, c. 44, s. 2;1989, c. 598, s. 12; 1998‑150, s. 15; 2006‑162, s. 21; 2006‑264,s. 18(a).)
(a) Notice of Intent. Any municipal governing board desiring to annex territory under the provisionsof this Part shall first pass a resolution stating the intent of themunicipality to consider annexation. Such resolution shall describe theboundaries of the area under consideration, fix a date for a publicinformational meeting, and fix a date for a public hearing on the question ofannexation. The date for the public informational meeting shall be not lessthan 45 days and not more than 55 days following passage of the resolution. Thedate for the public hearing to be not less than 60 days and not more than 90days following passage of the resolution.
(b) Notice of PublicHearing. The notice of public hearing shall:
(1) Fix the date, hourand place of the public informational meeting and the date, hour, and place ofthe public hearing.
(2) Describe clearly theboundaries of the area under consideration, and include a legible map of thearea.
(3) State that the reportrequired in G.S. 160A‑47 will be available at the office of the municipalclerk at least 30 days prior to the date of the public informational meeting.
(4) Include a notice ofa property owner's rights to request water and sewer service in accordance withG.S. 160A‑47.
(5) Include anexplanation of a property owner's rights pursuant to subsections (f1) and (f2)of this section.
Such notice shall be given bypublication once a week for at least two successive weeks prior to the date ofthe informational meeting in a newspaper having general circulation in themunicipality and, in addition thereto, if the area to be annexed lies in acounty containing less than fifty percent (50%) of the land area of themunicipality, in a newspaper having general circulation in the area of proposedannexation. The period from the date of the first publication to the date ofthe last publication, both dates inclusive, shall be not less than eight daysincluding Sundays, and the date of the last publication shall be not more thanseven days preceding the date of public informational meeting. If there be nosuch newspaper, the municipality shall post the notice in at least five publicplaces within the municipality and at least five public places in the area tobe annexed for 30 days prior to the date of public informational meeting. Inaddition, notice shall be mailed at least four weeks prior to date of theinformational meeting by first class mail, postage prepaid to the owners asshown by the tax records of the county of all freehold interests in realproperty located within the area to be annexed. The person or persons mailingsuch notices shall certify to the governing board that fact, and suchcertificate shall become a part of the record of the annexation proceeding andshall be deemed conclusive in the absence of fraud. If the notice is returnedto the city by the postal service by the tenth day before the informationalmeeting, a copy of the notice shall be sent by certified mail, return receiptrequested, at least seven days before the informational meeting. Failure tocomply with the mailing requirements of this subsection shall not invalidatethe annexation unless it is shown that the requirements were not substantiallycomplied with. If the governing board by resolution finds that the tax recordsare not adequate to identify the owners of some or all of the parcels of realproperty within the area it may in lieu of the mail procedure as to thoseparcels where the owners could not be so identified, post the notice at least30 days prior to the date of public informational meeting on all buildings onsuch parcels, and in at least five other places within the area to be annexed.In any case where notices are placed on property, the person placing thenotices shall certify that fact to the governing board.
(c) Action Prior toInformational Meeting. At least 30 days before the date of the publicinformational meeting, the governing board shall approve the report providedfor in G.S. 160A‑47, and shall make it available to the public at theoffice of the municipal clerk. In addition, the municipality may prepare asummary of the full report for public distribution. In addition, the city shallpost in the office of the city clerk, at least 30 days before the publicinformational meeting, a legible map of the area to be annexed and a list ofpersons holding freehold interests in property in the area to be annexed thatit has identified.
(c1) Public InformationalMeeting. At the public informational meeting a representative of themunicipality shall first make an explanation of the report required in G.S.160A‑47. Following such explanation, all persons resident or owningproperty in the territory described in the notice of public hearing, and allresidents of the municipality, shall be given the opportunity to ask questionsand receive answers regarding the proposed annexation.
(d) Public Hearing. Atthe public hearing a representative of the municipality shall first make anexplanation of the report required in G.S. 160A‑47. Following suchexplanation, all persons resident or owning property in the territory describedin the notice of public hearing, and all residents of the municipality, shallbe given an opportunity to be heard.
(e) Passage of theAnnexation Ordinance. The municipal governing board shall take intoconsideration facts presented at the public hearing and shall have authority toamend the report required by G.S. 160A‑47 to make changes in the plansfor serving the area proposed to be annexed so long as such changes meet therequirements of G.S. 160A‑47, provided that if the annexation report isamended to show additional subsections of G.S. 160A‑48(c) or (d) underwhich the annexation qualifies that were not listed in the original report, thecity must hold an additional public hearing on the annexation not less than 30nor more than 90 days after the date the report is amended, and notice of suchnew hearing shall be given at the first public hearing. At any regular orspecial meeting held no sooner than the tenth day following the public hearingand not later than 90 days following such public hearing, the governing boardshall have authority to adopt an ordinance extending the corporate limits ofthe municipality to include all, or such part, of the area described in thenotice of public hearing which meets the requirements of G.S. 160A‑48 andwhich the governing board has concluded should be annexed. The ordinance shall:
(1) Contain specificfindings showing that the area to be annexed meets the requirements of G.S.160A‑48. The external boundaries of the area to be annexed shall bedescribed by metes and bounds. In showing the application of G.S. 160A‑48(c)and (d) to the area, the governing board may refer to boundaries set forth on amap of the area and incorporate same by reference as a part of the ordinance.
(2) A statement of theintent of the municipality to provide services to the area being annexed as setforth in the report required by G.S. 160A‑47.
(3) A specific findingthat on the effective date of annexation the municipality will have fundsappropriated in sufficient amount to finance construction of any major trunkwater mains and sewer outfalls and such water and sewer lines as required inG.S. 160A‑47(3)b found necessary in the report required by G.S. 160A‑47to extend the basic water and/or sewer system of the municipality into the areato be annexed, or that on the effective date of annexation the municipalitywill have authority to issue bonds in an amount sufficient to finance suchconstruction. If authority to issue such bonds must be secured from theelectorate of the municipality prior to the effective date of annexation, thenthe effective date of annexation shall be no earlier than the day following thestatement of the successful result of the bond election.
(4) Fix the effectivedate for annexation. The effective date of annexation may be fixed for any datenot less than 70 days nor more than 400 days from the date of passage of theordinance.
(f) Effect ofAnnexation Ordinance. Except as provided in subsection (f1) of this section,from and after the effective date of the annexation ordinance, the territoryand its citizens and property shall be subject to all debts, laws, ordinancesand regulations in force in such municipality and shall be entitled to the sameprivileges and benefits as other parts of such municipality. Real and personalproperty in the newly annexed territory on the January 1 immediately precedingthe beginning of the fiscal year in which the annexation becomes effective issubject to municipal taxes as provided in G.S. 160A‑58.10. Provided thatannexed property which is a part of a sanitary district, which has installedwater and sewer lines, paid for by the residents of said district, shall not besubject to that part of the municipal taxes levied for debt service for thefirst five years after the effective date of annexation. If this proviso shouldbe declared by a court of competent jurisdiction to be in violation of anyprovision of the federal or State Constitution, the same shall not affect theremaining provisions of this Part. If the effective date of annexation fallsbetween June 1 and June 30, and the effective date of the privilege license taxordinance of the annexing municipality is June 1, then businesses in the areato be annexed shall be liable for taxes imposed in such ordinances from andafter the effective date of annexation.
(f1) Property Subject toPresent‑Use Value Appraisal. If an area described in an annexationordinance includes agricultural land, horticultural land, or forestland that onthe effective date of annexation is:
(1) Land that is beingtaxed at present‑use value pursuant to G.S. 105‑277.4; or
(2) Land that:
a. Was on the date ofthe resolution of intent for annexation being used for actual production and iseligible for present‑use value taxation under G.S. 105‑277.4, butthe land has not been in use for actual production for the required time underG.S. 105‑277.3; and
b. The assessor for thecounty where the land subject to annexation is located has certified to thecity that the land meets the requirements of this subdivision
the annexation becomes effectiveas to that property pursuant to subsection (f2) of this section.
(f2) Effective Date ofAnnexation for Certain Property. Annexation of property subject to annexationunder subsection (f1) of this section shall become effective:
(1) Upon the effectivedate of the annexation ordinance, the property is considered part of the cityonly (i) for the purpose of establishing city boundaries for additionalannexations pursuant to this Article and (ii) for the exercise of cityauthority pursuant to Article 19 of this Chapter.
(2) For all otherpurposes, the annexation becomes effective as to each tract of such property orpart thereof on the last day of the month in which that tract or part thereofbecomes ineligible for classification pursuant to G.S. 105‑277.4 or nolonger meets the requirements of subdivision (f1)(2) of this section. Untilannexation of a tract or a part of a tract becomes effective pursuant to thissubdivision, the tract or part of a tract is not subject to taxation by thecity under Article 12 of Chapter 105 of the General Statutes nor is the tractor part of a tract entitled to services provided by the city.
(g) SimultaneousAnnexation Proceedings. If a municipality is considering the annexation oftwo or more areas which are all adjacent to the municipal boundary but are notadjacent to one another, it may undertake simultaneous proceedings underauthority of this Part for the annexation of such areas.
(h) Remedies forFailure to Provide Services. If, not earlier than one year from the effectivedate of annexation, and not later than 15 months from the effective date ofannexation, any person owning property in the annexed territory shall believethat the municipality has not followed through on its service plans adoptedunder the provisions of G.S. 160A‑47(3) and 160A‑49(e), for anyrequired service other than water and sewer services such person may apply fora writ of mandamus under the provisions of Article 40, Chapter 1 of the GeneralStatutes. Relief may be granted by the judge of superior court
(1) If the municipalityhas not provided the services set forth in its plan submitted under theprovisions of G.S. 160A‑47(3)a on substantially the same basis and in thesame manner as such services were provided within the rest of the municipalityprior to the effective date of annexation, and
(2) If at the time thewrit is sought such services set forth in the plan submitted under theprovisions of G.S. 160A‑47(3)a are still being provided on substantiallythe same basis and in the same manner as on the date of annexation of themunicipality.
If, not earlier than 24 monthsfrom the effective date of the annexation, and not later than 27 months fromthe effective date of the annexation, any person owning property in the annexedarea can show that the plans submitted under the provisions of G.S. 160A‑47(3)crequire the construction of major trunk water mains and sewer outfall lines andif construction has not been completed within two years of the effective dateof the annexation, relief may also be granted by the superior court by an orderto the municipality to complete such lines and outfalls within a certain time.Similar relief may be granted by the superior court to any owner of propertywho made a timely request for a water or sewer line, or both, pursuant to G.S.160A‑47(3)b and such lines have not been completed within two years fromthe effective date of annexation in accordance with applicable city policiesand through no fault of the owner, if such owner petitions for such relief notearlier than 24 months following the effective date of annexation and not laterthan 27 months following the effective date of annexation.
If a writ is issued, costs inthe action, including a reasonable attorney's fee for such aggrieved person,shall be charged to the municipality.
(i) No resolution ofintent may be adopted under subsection (a) of this section unless the citycouncil (or planning agency created or designated under either G.S. 160A‑361or the charter) has, by resolution adopted at least one year prior to adoptionof the resolution of intent, identified the area as being under considerationfor annexation and included a statement in the resolution notifying personssubject to the annexation of their rights under subsections (f1) and (f2) ofthis section; provided, adoption of such resolution of consideration shall notconfer prior jurisdiction over the area as to any other city. The areadescribed under the resolution of intent may comprise a smaller area than thatidentified by the resolution of consideration. The resolution of considerationmay have a metes and bounds description or a map and shall remain effective fortwo years after adoption, and shall be filed with the city clerk. A newresolution of consideration adopted before expiration of the two‑yearperiod for a previously adopted resolution covering the same area shall relateback to the date of the previous resolution.
(j) Subsection (i) ofthis section shall not apply to the annexation of any area if the resolution ofintent describing the area and the ordinance annexing the area both providethat the effective date of the annexation shall be at least one year from thedate of passage of the annexation ordinance.
(k) If a valid requestfor extension of a water or sewer line has been made under G.S. 160A‑47(3)b,and the extension is not complete at the end of two years after the effectivedate of the annexation ordinance, the owner of the property may petition theLocal Government Commission for abatement of taxes to be paid to the city whichhave not been levied as of the expiration date of the two‑year period, ifsuch petition is filed not more than 60 days after the expiration of the two‑yearperiod. If the Local Government Commission finds that the extension to theproperty was not complete by the end of the two‑year period, it shallenter an order directing the city not to levy any further ad valorem taxes on theproperty until the fiscal year commencing after completion of the extension. Inaddition, if the Local Government Commission found that the extension to theproperty was not completed by the end of the two‑year period, and if itfinds that for any fiscal year during the period beginning with the first dayof the fiscal year in which the annexation ordinance became effective andending the last day of the fiscal year in which the two‑year periodexpired, the city made an appropriation for construction, operation ormaintenance of a water or sewer system (other than payments the city made as acustomer of the system) from the fund or funds for which ad valorem taxes arelevied, then the Local Government Commission shall order the city to release orrefund an amount of the petitioner's property taxes for that year in questionin proportion to the percentage of appropriations in the fund made for waterand sewer services. By way of illustration, if a net amount of one hundredthousand dollars ($100,000) was appropriated for water or sewer construction,operation or maintenance from a fund which had total expenditures of tenmillion dollars ($10,000,000) and the petitioner's tax levy was one thousanddollars ($1,000), the amount of release or refund shall be ten dollars($10.00).
(l) If a city fails todeliver police protection, fire protection, solid waste or street maintenanceservices as provided for in G.S. 160A‑47(3)a. within 60 days after theeffective date of the annexation, the owner of the property may petition theLocal Government Commission for abatement of taxes to be paid to the city fortaxes that have been levied as of the end of the 60‑day period, if thepetition is filed not more than 90 days after the expiration of the 60‑dayperiod. If the Local Government Commission finds that services were notextended by the end of the 60‑day period, it shall enter an orderdirecting the city not to levy any further ad valorem taxes on the propertyuntil the fiscal year commencing after extension of the municipal services. (1959, c. 1009, s. 5; 1973,c. 426, s. 74; 1975, c. 576, s. 4; 1977, c. 517, s. 6; 1983, c. 636, ss. 1, 3,5, 6, 12‑14, 37; c. 768, s. 25; 1985, c. 384, s. 1; 1987, c. 44, s. 2;1989, c. 598, s. 12; 1998‑150, s. 15; 2006‑162, s. 21; 2006‑264,s. 18(a).)
