Mount Gilead Annexation/Kannapolis Deannexation.

This bill modifies the boundaries of two municipalities in North Carolina by adding specific land to the Town of Mount Gilead and removing other land from the City of Kannapolis. The changes are defined by unique parcel identification numbers and take effect on June 30, 2025, for the annexation and June 30, 2024, for the deannexation. Once effective, the affected properties will shift from one municipal tax jurisdiction to the other, with existing tax liens for the departing area remaining valid until collected.