Four communities would remove listed land from town limits

The bill would remove the listed properties from the corporate limits of Vass, Red Oak, Kernersville, and Walnut Creek. The removals cover four identified properties in Vass, two in Red Oak, one in Kernersville, and three described parcels in Walnut Creek. The communities could still collect or foreclose on liens for taxes or special assessments outstanding before the removal takes effect. The removals would take effect June 30, 2026. The listed land, as it stood on January 1, 2026, would no longer be subject to municipal taxes for tax years starting on or after July 1, 2026.

Walnut Creek would be barred from using city powers under Chapter 160D outside its adjoining corporate limits. The limits apply to areas beyond the Village of Walnut Creek's adjoining corporate limits. The village's development rules and enforcement powers would remain in effect in those areas until the time set by G.S. 160D-202(h). The bill would repeal Chapter 55 of the 1977 Session Laws and approve property transactions made before this section takes effect as if the village had authority to make them. The village's jurisdiction outside its adjoining limits would end when the act becomes law. Its development rules and enforcement would continue until the time set by G.S. 160D-202(h); the approval covers property transactions made before this section takes effect.