§ 38A-3. Exclusions. - North Carolina Statutes

§38A‑3.  Exclusions.

For purposes of this Chapter,the term "charge" does not include:

(1)        Any contribution inkind, services or cash contributed by a person, legal entity, nonprofitorganization, or governmental entity other than the owner, whether or notsanctioned or solicited by the owner, the purpose of which is to (i) remedydamage to land caused by educational or recreational use; or (ii) providewarning of hazards on, or remove hazards from, land used for educational orrecreational purposes.

(2)        Unless otherwiseagreed in writing or otherwise provided by the State or federal tax codes, anyproperty tax abatement or relief received by the owner from the State or localtaxing authority in exchange for the owner's agreement to open the land foreducational or recreational purposes. (1995, c. 308, s. 1.)