N.C. Gen. Stat. § 143B-135.270
Assessment of land subject to permanent dedication agreement
Redline — June 1, 2021 → current.View current text →
Current — April 1, 2022
As of June 1, 2021
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.
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.
History
(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.