PUBLISHED

N.C.G.S. § 143B-135.270

Assessment of land subject to permanent dedication agreement.

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

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).)