https://openjurist.org/state-code/nc/105/toc/12A
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Chapter 105 — Taxation
Article
Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland
N.C. Gen. Stat. § 105-282.7
— Taxation of lessees and users of tax-exempt cropland or forestland
N.C. Gen. Stat. § 105-282.8
— Assessment and collection