Boiling Spring Lakes/Deannexation.

This bill removes a specific parcel of land, identified as Lot 47 in Section 24 of Boiling Spring Lakes, from the official city limits. The change means the property will no longer be subject to municipal taxes starting with the taxable year beginning July 1, 2024. The legislation also clarifies that any outstanding tax liens or special assessments on this land before the effective date remain valid and can still be collected. Finally, the act takes effect on June 30, 2024.