§ 113A-39. Claim and allowance of charitable deduction for contribution or gift of easement. - North Carolina Statutes

§ 113A‑39.  Claimand allowance of charitable deduction for contribution or gift of easement.

The contribution or donation of a "scenic easement," right‑of‑wayor any other easement or interest in land to the State of North Carolina, asprovided in this Article, shall be deemed a contribution to the State of NorthCarolina within the provisions of G.S. 105‑130.9 and section 170(c)(1) ofthe Internal Revenue Code.  The value of the contribution or donation shall bethe fair market value of the easement or other interest in land when thecontribution or donation is made. (1971, c. 1167, s. 2; 1991, c. 45, s. 23.)