§ 136-121.1. Reimbursement of owner for taxes paid on condemned property. - North Carolina Statutes

§136‑121.1.  Reimbursement of owner for taxes paid on condemned property.

(a)        A property ownerwhose property is totally taken in fee simple by any condemning agency (asdefined in G.S. 133‑7(1)) exercising the power of eminent domain, underthis Chapter or any other statute or charter provision, shall be entitled toreimbursement from the condemning agency of the pro rata portion of realproperty taxes paid that are allocable to a period subsequent to vesting oftitle in the agency, or the effective date of possession of the real property,whichever is earlier.

(b)        An owner who meetsthe following conditions is entitled to reimbursement from the condemningagency for all deferred taxes paid by the owner pursuant to G.S. 105‑277.4(c)as a result of the condemnation:

(1)        The owner is anatural person whose property is taken in fee simple by a condemning agencyexercising the power of eminent domain under this Chapter or any other statute.

(2)        The owner also ownsagricultural land, horticultural land, or forestland that is contiguous to thecondemned property and that is in active production.

A potential condemning agencythat seeks to acquire property by gift or purchase shall give the owner writtennotice of the provisions of this section. The definitions in G.S. 105‑277.2apply in this subsection. (1975, c. 439, s. 1; 1997‑270, s. 2.)