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What Happens When Property Changes Jurisdiction?

August 9, 2023

When property shifts from one jurisdiction to another, whether by annexation, deannexation, or a change in extraterritorial jurisdiction (ETJ), it usually becomes subject to a different set of regulations. The method by which the old regulations make way for the … Read more

City Obligations for Providing Services to Annexed Areas

January 30, 2020

What services must be provided to annexed areas? State law allows cities to annex property by petition (voluntary) and city-initiated (involuntary), which now requires approval by a majority of voters in the area to be annexed. Once property is annexed, … Read more

Voluntary Annexation: An Overview

October 9, 2013

“Annexation” is the incorporation of new territory into an existing city. North Carolina allows three methods of annexation:  1) city-initiated (“involuntary”), 2) by petition from property-owners or residents (“voluntary”), and 3) by act of the General Assembly (“legislative”). The General … Read more


January 9, 2013

UPDATE August 2013: A new statute, G.S. 105-380, requires a municipality to release property tax liability for any deannexed property that was within the town limits for six months or less before being deannexed, if no notice has been sent … Read more

Annexation Reform: Referendum Replaces Petition to Deny

June 28, 2012

In 2011, the legislature substantially revised the annexation laws. Among other changes, the 2011 annexation reform law, summarized here, gave property owners in the annexed area the ability to petition to deny the annexation. These changes applied to annexations in … Read more