§ 130A-73.1. Dissolution of sanitary districts having no outstanding indebtedness and located wholly within or coterminous with corporate limits of city or town.
§130A‑73.1. Dissolution of sanitary districts having no outstandingindebtedness and located wholly within or coterminous with corporate limits ofcity or town.
(a) When the boundariesof a sanitary district that (i) is located entirely within one county, (ii) hasno outstanding indebtedness, (iii) at the time of its creation was not locatedentirely within or coterminous with the corporate limits of a city or town,(iv) has not provided any water or sewer service for at least five years, (v)did not levy any ad valorem tax in the current year, (vi) has been for at leastfive years entirely located within or coterminous with the corporate limits ofa city or town, and (vii) at the time of the annexation of the area of thedistrict by that city or town, the city or town assumed all assets andliabilities of the district, the board of that district by unanimous vote maypetition the board of commissioners of the county in which the district islocated to dissolve the district. Upon receipt of the petition, the board ofcommissioners shall notify the Department and the governing body of the city ortown within which the district lies of the receipt of the petition. If theCommission, the county board of commissioners, and the governing body of thecity or town shall deem it advisable to comply with the request of thepetition, the Commission shall adopt a resolution dissolving the district. Alltaxes levied by the sanitary district that were levied prior to, but that arecollected after, the dissolution shall vest in the city or town. All propertyheld, owned, controlled, or used by the sanitary district upon the dissolutionor that may later be vested in the sanitary district, and all judgments, liens,rights, and causes of actions in favor of the sanitary district shall vest inthe city or town. At the dissolution, taxes owed to the sanitary district shallbe collected by the city or town.
(b) The procedure forthe dissolution of a sanitary district set out in this section is analternative to the procedure set out in G.S. 130A‑73 and any sanitarydistrict to which both that section and this section apply may be dissolvedunder either section. (1998‑123, s. 1.)