{"data":{"id":"us-nc/n.c.-gen.-stat.-105-277.9a","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-277.9A","heading":"Taxation of improved property inside certain roadway corridors.","body":"(a)\tReduced Assessment. - Real property on which a building or other structure is located and that lies within a transportation corridor marked on an official map filed under Article 2E of Chapter 136 of the General Statutes is designated a special class of property under Section 2(2) of Article V of the North Carolina Constitution and is taxable at fifty percent (50%) of the appraised value of the property if the property has not been subdivided, as defined in G.S. 153A-335 or G.S. 160A-376, since it was included in the corridor.\n(b)\tSunset. - This section is repealed effective for taxes imposed for taxable years beginning on or after July 1, 2021. (2011-30, s. 2.)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-277.9A.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"062c09785ddead15a089216f25ffc135b361ffd8599f61b27cf89069f72dbd72","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-277.9","next":"us-nc/n.c.-gen.-stat.-105-277.10"},"notice":"GroundRules: Original legal text. Not legal advice."}