HomeMy WebLinkAboutRES-2012-035 Resolution Requesting Orange County’s Proposed 2012 Legislative Agenda Orange Alamance County Line RES - 2012 - 035 1
NORTH CAROLINA
RESOLUTION REGARDING
ORANGE COUNTY LEGISLATIVE MATTER
BE IT RESOLVED by the Board of County Commissioners of
Orange County that the Board hereby requests the Senator and
Representatives representing Orange County to introduce and
support the following legislative matter:
1. AN ACT TO ESTABLISH --- THE REMAINING 9% OF THE COMMON
BOUNDARY BETWEEN ALAMANCE COUNTY AND ORANGE COUNTY NOT
ADDRESSED BY SL 2011-88 AND AS AUTHORIZED BY THE NORTH
CAROLINA GENERAL ASSEMBLY BY SESSION LAW 2010-61
ENABLING THE CHANGES IN THE HISTORIC ORANGE COUNTY
ALAMANCE COUNTY BOUNDARY LINE AS DESCRIBED IN THE 1849
SURVEY ESTABLISHING ALAMANCE COUNTY (Exhibit A) .
Upon motion of Commissioner 9 Li seconded by
Commissioner the foregoing resolution was adopted
this the 3rd day of April, 2012.
I, Donna Baker, Clerk to the Board of Commissioners for the
County of Orange, North Carolina, DO HEREBY CERTIFY that the
foregoing is a true copy of so much of the proceedings of said
Board at a meeting held on April 3, 2012 as relates in any way
to the adoption of the foregoing and that said proceedings are
recorded in Minute Book No. of the minutes of said Board.
WITNESS my hand and the seal of said County, this 4th day of
April, 2012.
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k to the Board of Commissioners
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EXIMIT A
BILL DRAFT 2012-
1 AN ACT TO ESTABLISH --- THE REMAINING 9% OF THE COMMON BOUNDARY
2 BETWEEN ALAMANCE COUNTY AND ORANGE COUNTY NOT ADDRESSED BY SL
3 2011-88 AND AS AUTHORIZED BY THE NORTH CAROLINA GENERAL ASSEMBLY
4 BY SESSION LAW 2010-61 ENABLING THE CHANGES IN THE HISTORIC ORANGE
5 COUNTY ALAMANCE COUNTY BOUNDARY LINE AS DESCRIBED IN THE 1849
6 SURVEY ESTABLISHING ALAMANCE COUNTY
7 The General Assembly of North Carolina enacts:
8 SECTION 1. The historic boundary line forming Alamance County from Orange
9 County was described and surveyed in 1849. In the subsequent 160 years, this line became
10 uncertain resulting in unintentional modifications to the boundary line affecting taxation,
11 school attendance, zoning maps, and elections, within and among Alamance County, Orange
12 County and the Town of Mebane, North Carolina. Pursuant to NC Gen. Stat.153A-18(a)
13 entitled `Uncertain or Disputed Boundary', both county commissions passed resolutions
14 (Alamance County, December 17, 2007 and Orange County, January 18, 2008) to request that
15 North Carolina Geodetic Survey (NCGS) perform a preliminary re-survey and present a
16 proposed map for consideration by both counties.
17 SECTION 2. In the 2011 session the General Assembly, through SL 2011-88,
18 ratified and adopted 91% of the boundary line between Alamance County and Orange County.
19 Also in the 2011 session the General Assembly, through SL 2011-87, authorized the Boards of
20 County Commissioners of Alamance County and Orange County to determine the most
21 appropriate location for the remaining 9%of the boundary line.
22 SECTION 3. The General Assembly recognizes the difficulties in addressing the
23 issues associated with adopting a county boundary.line and authorizes Alamance County and
24 Orange County to maintain the current taxing, elections, education and any other recognized
25 government functions in place in the transition areas affected by this act,if so needed,until July
26 1, 2013.
27 SECTION 4.
28 SECTION 4(a) Except as otherwise provided in this act, on and after January 1,
29 2013 all papers, documents, and instruments required or permitted to be filed or registered,
30 involving residents and property in areas affected by the resurvey of the boundary line, which
31 previously may have been recorded in the adjoining counties shall be recorded in the county to
32 which the property has been reassigned by this Act.
33
34 SECTION 4.(c) On and after January 1, 2013, all real and personal property in.
35 areas affected by the resurvey of the boundary line, which was subject to ad valorem taxation
1 on January 1, 2013, shall be subject to ad valorem taxes in the county to which the property is
2 reassigned for the fiscal year beginning July 1, 2013, to the same extent as it would have been
3 had it been correctly recognized by the tax departments of each county on March 1, 2013,
4 except as hereinafter provided with respect to classified registered motor vehicles. On
5 September 1, 2012, the adjoining County Tax Administrators shall commence the transfer to
6 the respective County Tax Assessors the ad valorem tax listings and valuations for all real and
7 personal property subject to ad valorem taxation in areas affected by the resurvey of the
8 boundary line except classified motor vehicles which were registered in the adjoining counties
9 prior to July 1, 2012. For the fiscal year which begins July 1, 2012, all real and personal
10 property in areas affected by the resurvey of the boundary line, which was subject to ad
11 valorem taxation in that area on January 1,2013;shall be assessed and taxed as follows:
12 (1) The ad valorem property taxes assessed on all classified registered motor
13 vehicles registered or listed in adjoining counties between January 1, 2012,
14 and March 1, 2013, shall be collected by the appropriate adjoining county
15 tax collector and all such taxes shall be retained by that adjoining county.
16 The taxes on all classified registered motor vehicles registered after March 1,
17 2013,. shall be assessed and collected by the County-Tax Department in the
18 county to which the real property wherein the classified registered motor
19 vehicles are situated has been reassigned.
20 (2) The values established by the particular adjoining County Tax Administrator
21 on all personal property other than classified registered motor vehicles shall
22 be used by the each County Tax Assessor without adjustment in computing
23 taxes due for the fiscal year beginning July 1, 2013. All such taxes shall be
24 assessed and collected by the appropriate County Tax Department.
25 (3) For the interim time period between the reassignment of properties into their
26 respective counties and until such time as the next regularly scheduled
27 revaluation period, Alamance County and Orange County may select either
28 of two methods of valuating the property reassigned into their respective
29 counties by this act. The selection of either method by a County shall not
30 give any individual or entity grounds for challenging such temporary
31 valuation. Such methods are delineated as follows:
32 a. The values established by the adjoining County Tax Administrators
33 on all real property formerly taxed in their county shall be adjusted
34 by the appropriate County Tax Assessor by applying the difference
35 between one hundred percent (100%) of such values and the
36 appropriate County median ratio, as established by the Sales
37 Assessment Ratio Study compiled by the North Carolina Department
38 of Revenue as of January 1, 2009. The taxes determined by applying
39- this method will be collected and retained by the appropriate County
40 Tax Collector. The value of such property shall then be revalued
41 according to the regularly scheduled revaluation period for each
42 County.
43 b. The values established by the adjoining County Tax Administrators
44 on all real property formerly taxed in their county shall be adopted by
45 the appropriate County Tax Assessor upon the transition of property
46 to the adjoining County. The valuation of such property shall then be
47 revalued according to the regularly scheduled revaluation period for
48 each County.
49 (4) Beginning January 1, 2014, all property in areas affected by the resurvey of
50 the boundary line, which is subject to ad valorem taxation shall be listed,
51 assessed, and taxed by the appropriate County Tax Administrator in the
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1 same manner as is prescribed by law for all other property located within
2 each County.
3 (5) The final tax values of property subject to ad valorem taxation in areas
4 affected by the resurvey of the boundary line as of January 1, 2014, shall be
5 determined by the adjoining County Tax Administrator. Appeals to the
6 North Carolina Property Tax Commission or to the courts by property
7 owners of properties affected by the boundary line change shall be defended
8 by both counties and both counties shall be responsible for their costs and
9 expenses, including attorneys' fees, incurred in connection with such
10 appeals.
11 (6) Any unpaid taxes or tax liens for the fiscal year ending June 30, 2013, or for
12 prior years on property subject to taxation in areas affected by the resurvey of the boundary line
13 shall continue to be valid and enforceable by the respective adjoining county, including the
14 foreclosure remedies provided for in G.S. 105-374 and G.S. 105-375, and the remedies of
15 attachment and garnishment provided for in G.S. 105-366 through G.S. 105-368. The
16 Alamance County and Orange County Tax Administrators shall supply one another with a list
17 of unpaid taxes for properties in areas of the boundary line affected by the resurveys for the tax
18 year 2012 on or before July 1, 2013: Any such taxes collected by either county shall be
19 promptly paid to the appropriate adjoining county including accrued interest. The provisions of
20 G.S. 105-352 (d) shall not apply to; Those areas in adjoining county previously taxed by either
21 County outside the areas affected by the resurvey of the boundary line, that shall forthwith be
22 properly listed and taxed in the county to which they have been reassigned by this Act; and
23 those areas within each county that were in the past improperly listed and taxed by the
24 adjoining counties due to uncertainty as to the exact location of the true historic Alamance
25 County Orange County boundary line.
26 SECTION 4.(d) No cause of action, including criminal actions, involving persons
27 or property in areas affected by the resurvey of the boundary line which is pending on July 1,
28 2013, shall be abated, and such actions shall continue in the appropriate adjoining county. In
29 no event shall a defense to a criminal act be maintained where such defense alleges a lack of
30 jurisdiction due to any act or failure to act related to the adjustment of the boundary line by this
31 act regardless of when such criminal act is alleged to have accrued.
32 SECTION 4.(e) The Board of Elections of each adjoining county shall, effective
33 • July 1, 2013, transfer the voter registration records pertaining to persons residing in areas
34 affected by the resurvey-of the boundary line and located in either county to the adjoining
35 county's Board of Elections, and thereafter the registered voters so transferred shall be validly
36 registered to vote in that adjoining county.
37 SECTION 4.(1) The Jury Commission of each adjoining county shall revise its jury
38 lists to add to or eliminate therefrom those persons subject to jury duty who reside in areas
39 affected by the resurvey of the boundary line, said revised jury lists to be effective July 1,2013.
40 SECTION 5. Any properties affected by SL 2010-61 or this Act and which are subject
41 to taxation under NC Gen. Stat. §105-274 and which were taxed by both the Alamance County
42 and Orange County taxing authorities on or after January 1, 2007 are hereby granted the
43 following relief:
44 SECTION 5 (a). Property owners of any such dually taxed properties may,pursuant to
45 the terms of NC Gen. Stat. §105-381, demand refund and/or release of taxes paid to the county
46 from which their property, or portion thereof, was transitioned.
47 SECTION 5 (b). Any claim for relief pursuant to this Section and under the terms of
48 NC Gen. Stat. 105-381 may be made for taxes assessed January 1, 2007 through December 31,
49 2012. All such claims for relief must be made in writing to the county from which the affected
50 property was transitioned on or before February 28,2013.
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I (1) Should a claim for relief pursuant to this Section not be made by 6
2 February 28,2013 such claim is waived and no further relief shall be
3 granted pursuant to this or any other Act.
4 (2) Alamance County and Orange County shall not grant refunds or
5 releases pursuant to this Section for any claims made after February
6 28, 2013 and are released from all liability, and no court action shall
7 be maintained, for any such claims made for any act or failure to act
8 pursuant to this Section.
9 SECTION 5 (c). The provisions of this Section shall apply only to properties
10 transitioned or reassigned from one county to the other, in whole or in part, by the resurveys of
11 individual qualifying properties pursuant to SL 2010-61 and this Act.
12 SECTION 5 (d). For purposes of this section only, the term property owner shall
13 include any builder or developer which paid property taxes on real property to both counties
14 and subsequently sold said property or which, as part of an escrow agreement in which the
15 buyer of such property paid taxes to one county and the builder or developer who sold the
16 property,paid taxes on the same piece of property to the adjoining county.
17 SECTION 5 (e). The taxing authorities of Alamance County and Orange County shall
18 notify property owners affected by this Section of the terms of this Section within,30 days of
19 ratification of this Act. Such Notice shall be by United States Mail at the mailing address to
20 which any tax bills were previously submitted. No other notice is or shall be required.
21 SECTION 6. Any child who was a resident of any area reassigned by this act on its
22 date of ratification and who was a student in the Orange or Alamance school system during the
23 2011-2012 school year, and the siblings of any such person, may attend school in the same
24 school system they attended in the 2011-2012 school year without necessity of a release or
25 payment of tuition. Any such student, while attending the Orange County school system, shall
26 be considered a resident of Orange County for all public school purposes, including
27 transportation, athletics, and funding formulas. Any such student, while attending the
28 Alamance County School system, shall be considered a resident of Alamance County for all
29 public school purposes, including transportation, athletics and funding formulas. Notice must
30 be given to all affected school systems by the parent or guardian in order to exercise the
31 privilege granted by this section.
32 SECTION 7. The establishment of a county boundary line is, pursuant to Article VII
33 Section 1 of the North Carolina Constitution, the sole responsibility of the North Carolina
34 General assembly. Further, it is vital to the State of North Carolina and all affected local
35 governments that county boundary lines be fixed and any uncertainty as to the location of
36 county boundary lines be resolved. For this reason and in the interest of justice neither
37 Alamance County nor Orange County,nor any agent,employee, or appointed or elected official
38 thereof, shall be liable to any individual, group, organization, for profit or not for profit
. 39 business entity of any kind, governmental entity or agency of any type or kind, for any
40 damages, costs, fees or fines, and no court action shall be maintained against said counties,
41 officials, employees and agents, for any recommendation, act, failure to act, or conduct related
42 to SL 2010-61, SL 2011-88, or this Act and/or the adoption of a fixed boundary line separating
43 the two counties. Except as set out in Section 5 above, and effective upon ratification of this
44 Act, Alamance County and Orange County, their officials, employees and agents, are released
45 from all liability for any claims made, and no court action shall be maintained against said
46 officials, employees and agents, for any act or failure to act pursuant to the terms of this Act,
47 SL2011-88, or SL 2010-61 and no further relief shall be granted or cause of action sustained
48 except as provided herein.
49 SECTION 8. Should any provision of SL 201.0-61 as amended by SL 2011-88
50 conflict with any provision of this Act the provisions of this Act shall control. Should any line
51 marking the area of the 9% reflected in the surveys referenced herein conflict with any line
4
I shown on the surveys describing the area of the 91% the line marking the area of the 9% shall
2 control.
3 SECTION 9. Pursuant to Article VII Section I of the North Carolina Constitution any
4 boundary line between Alamance County and Orange County previously surveyed,-recognized,
5 - adopted, described, utilized or ratified, save and except the 91% of the boundary line adopted
6 by SL 2011-88,is modified as set forth herein upon ratification of this Act
7 SECTION 10. Pursuant to Article VII Section I of the North Carolina Constitution -
8 the official boundary line regarding the remaining nine percent of the line separating Alamance
9 County and Orange County as recommended by the Alamance County Board of
10 Commissioners at its meeting of December 6, 2010 and the Orange County Board of
11 Commissioners at its meeting of December 14,2010 is hereby formally recognized and adopted
12 by the North Carolina General Assembly.
13 SECTION 11. Upon adoption it is ordered the survey plats reflecting the boundary line
14 shall be filed with the Alamance County Register of Deeds,with the Orange County Register of
15 Deeds, and in the office of the North Carolina Secretary of State as provided in North Carolina
16 General Statute §153A-18(a).
17 SECTION 12. This act is effective when ratified.
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