For purposes of taxation, privately owned land subject to a nature preserve dedication agreement shall be assessed on the basis of the true value of the land less any reduction in value caused by the agreement.
N.C. Gen. Stat. § 143B-135.270
Assessment of land subject to permanent dedication agreement
1985, c. 216, s. 1; 2015-241, s. 14.30(k2).
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.