NEW TOWN? A petition has been filed to incorporate roughly 50 square miles of southern Cumberland County as the Town of Gray's Creek. No charter has been published.

NEW TAX. Incorporation creates a municipal property tax on top of the county tax. NC small towns typically start at about ten cents per one hundred dollars of value.

NO VOTE. North Carolina incorporation by petition does not require a referendum. The General Assembly may act on the petition without putting the question to voters.