{"data":{"id":"us-nc/n.c.-gen.-stat.-143b-135.270","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 143B-135.270","heading":"Assessment of land subject to permanent dedication agreement.","body":"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).)","path":["Chapter 143B. Executive Organization Act of 1973.","Article 2. Department of Natural and Cultural Resources.","Part 42. Nature Preserves Act."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_143B/GS_143B-135.270.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:22:43Z","sha256":"20e3877e386ee34cab967ccd9b4d51284ea5ec1269af49ada388fe2e689b3d60","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-143b-135.268","next":"us-nc/n.c.-gen.-stat.-143b-135.272"},"notice":"GroundRules: Original legal text. Not legal advice."}