§ 160A-222. Assessments against railroads. - North Carolina Statutes

§ 160A‑222. Assessments against railroads.

Assessments shall not be made against land owned, leased or controlledby a railroad company, except that if there is a building on the land, theportion of railroad property subject to assessment shall be a lot whosefrontage equals the actual front footage occupied by the building plus 25 feeton each side thereof, but not more than the amount of land owned, leased, orcontrolled by the railroad. If a building is placed on land that would havebeen subject to assessment but for the limitations imposed by this sectionafter an improvement is made, then the railroad company shall be subject to anassessment without interest on the same basis as if the building had been onthe  property when the improvement was made.

It is the intent of this section to make uniform the law concerningassessments against railroads. To this end, all provisions of law, whethergeneral or local, in conflict with this section are repealed; and no local acttaking effect on or after January 1, 1972, shall be construed to modify, amend,or repeal any portion of this section unless it shall specifically so provideby reference hereto. (1965, c. 839, s. 2; 1971, c. 698, s. 1.)