§ 115C-73. Enlarging tax districts and city units by permanently attaching contiguous property. - North Carolina Statutes

§ 115C‑73. Enlarging tax districts and city units by permanently attaching contiguousproperty.

The county boards of education with the approval of the State Board ofEducation may transfer from nontax territory and attach permanently to localtax districts or to city school administrative units, real property contiguousto said local tax districts or city school administrative units, upon thewritten petition of the owners thereof and the taxpayers of the families livingon such real property, and there shall be levied upon the property of eachindividual in the area so attached, including landowners and tenants, the sametax as is levied upon other property in said district or unit: Provided, thatsuch transfer shall be subject to the approval of the board of education ofsuch city unit: Provided, the petition must be signed by a majority of thepersons who are the owners thereof and a majority of the taxpayers of thefamilies living on such real property on the date the petition is filed withthe county board of education: Provided, further, that a person or corporationowning only an easement in real property shall not be considered an owner ofsaid property within contemplation of this section: Provided, further that noright of action or defense founded upon the invalidity of such transfer shallbe asserted, nor shall the validity of such transfer be open to question in anycourt upon any ground whatever, except in an action or proceeding commencedwithin 60 days after the approval of such transfer is given by the State Boardof Education.

Any qualified voter residing in the area attached shall be permitted tovote in any election for members of the board of education having jurisdictionover the attached area. (1955, c. 1372, art. 8, s. 4; 1959, c. 573, s. 4; 1971, c. 672; 1973,c. 1155; 1981, c. 423, s. 1; 1985 (Reg. Sess., 1986), c. 975, s. 13.)