§ 113A-164.11. Assessment of land subject to permanent dedication agreement. - North Carolina Statutes

§ 113A‑164.11. Assessment of land subject to permanent dedication agreement.

For purposes of taxation, privately owned land subject to a naturepreserve dedication agreement shall be assessed on the basis of the true valueof the land less any reduction in value caused by the agreement. (1985, c. 216, s. 1.)