---
type: "Bill"
title: "Tax of Improved Prop. in Roadway Corridors."
description: "Tax of Improved Prop. in Roadway Corridors."
jurisdiction: "us/states/nc"
legislature: "North Carolina General Assembly"
session: "2011"
identifier: "SB 107"
citation: "North Carolina SB 107 (2011)"
classification: ["bill"]
subjects: ["INFRASTRUCTURE", "PRESENTED", "PROPERTY", "PUBLIC", "RATIFIED", "REAL ESTATE", "ROADS & HIGHWAYS", "TAXATION", "TAXES", "PROPERTY", "TRANSPORTATION", "SEN. GARROU", "CHAPTERED", "SEN. BRUNSTETTER"]
status: "enacted"
primary_sponsors: ["Brunstetter"]
version_count: 5
action_count: 16
vote_count: 2
first_action: "2011-02-22"
last_action: "2011-04-07"
source: "openstates"
source_identifier: "ocd-bill/9a9996f0-85b3-4a05-82c8-1127f1b54827"
source_url: "http://www.ncleg.net/gascripts/BillLookUp/BillLookUp.pl?Session=2011&BillID=S107&votesToView=all"
source_hash: "2717d45a72f9d3a61d04694e7c7fa0d10c37bb5ea524a9d22c97ef8cd74a93ba"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nc"]
---

# North Carolina SB 107 (2011) — Tax of Improved Prop. in Roadway Corridors.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S107v0.pdf)
2. **Edition 1** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S107v1.pdf)
3. **Edition 2** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S107v2.pdf)
4. **Ratified** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S107v3.pdf)
5. **SL2011-30** (committee substitute) — [source](http://www.ncleg.net/Sessions/2011/Bills/Senate/PDF/S107v4.pdf)

## Votes

- Second Reading — **50–0** (pass) · upper
- Second Reading — **118–0** (pass) · lower

## Sponsors

- Brunstetter — primary (person)
- Garrou — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2011-04-07** Ch. SL 2011-30 `became-law`
- **2011-04-07** Signed By Gov. 4/7/2011 `executive-signature`
- **2011-04-06** Pres. To Gov. 4/6/2011 `executive-receipt`
- **2011-04-05** Ratified
- **2011-04-04** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-03-31** Placed On Cal For 4/4/2011
- **2011-03-31** Cal Pursuant Rule 36(b)
- **2011-03-31** Reptd Fav `committee-passage-favorable`
- **2011-03-28** Ref To Com On Finance `referral-committee`
- **2011-03-28** Passed 1st Reading `reading-1`
- **2011-03-23** Passed 2nd & 3rd Reading `passage, reading-2, reading-3`
- **2011-03-22** Com Substitute Adopted
- **2011-03-22** Reptd Fav Com Substitute `committee-passage-favorable`
- **2011-02-23** Ref To Com On Finance `referral-committee`
- **2011-02-23** Passed 1st Reading `reading-1`
- **2011-02-22** Filed `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9a9996f0-85b3-4a05-82c8-1127f1b54827`. Confidence: reported (aggregated from official North Carolina legislature records).