Laws of North Carolina (Last Updated: May 12, 2015) |
Chapter113A. Pollution Control and Environment. |
Article9A. Nature Preserves Act |
§113A-164.11. Assessment of land subject to permanent dedication agreement
Latest version.
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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.)