GroundRules
N.C. Gen. Stat. § 143B-135.270: Assessment of land subject to permanent dedication agreement.
Where this section sits in the code
- Chapter 143B. Executive Organization Act of 1973.
- Article 2. Department of Natural and Cultural Resources.
- Part 42. Nature Preserves Act.
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. (1985, c. 216, s. 1; 2015-241, s. 14.30(k2).)
Collected 2026-08-27T18:22:43Z. Source file · JSON