N.C.G.S. § 121-40

Assessment of land or improvements subject to agreement.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

For purposes of taxation, land and improvements subject to a conservation or preservation agreement shall be assessed on the basis of the true value of the land and improvement less any reduction in value caused by the agreement. (1979, c. 747, s. 7.)