Sets the legal boundary line between Lincoln County and Catawba County as the recognized common boundary line used by those counties for taxation purposes and reflected in the counties' geographic information systems maps. Specifies that any completed county boundary survey delivered by the North Carolina Geodetic Survey (NCGS) in accordance with Article 3 of GS Chapter 153A in 2024 that is not consistent with the above provision is not binding upon Lincoln and Catawba counties and must not be used by either county as a common boundary between them. Requires the NCGS or its contractors, no later than 42 months after the date this act becomes effective, to locate, survey, mark, and map the boundary line described above, and requires Lincoln County to pay for this work. Requires that the survey plat be recorded in the office of the register of deeds of each county in the manner provided by law for the recordation of maps or plats and in the Secretary of State's office. 
Requires on and after the effective date of this act, that all papers, documents, and instruments required or permitted to be filed or registered related to residents or property, be filed in the county where the property is located according to the boundary described above. Specifies that all public records related to residents and property located in areas affected by the establishment of the boundary line above that were filed or recorded before this act's effective date in the adjoining county must remain in the respective adjoining county where filed or recorded, and such records are valid public records as to the property and persons involved, even though they are recorded in an adjoining county where the property is not located as evidenced by the boundary above. 
Protects Lincoln County and Catawba County, and any of their agents, employees, or appointed or elected officials from liability to any individual, group, organization, for-profit or not-for-profit business entity of any kind, or governmental entity or agency of any type or kind for any damages, costs, fees, or fines, and prohibits charging court costs for any recommendation, act, failure to act, or conduct related to the provisions of this act and/or the adoption of a fixed boundary line separating the two counties. Also prohibits any court action against and releases from liability Lincoln County and Catawba County and their officials, employees, and agents for any act or failure to act pursuant to the terms of this act.