§ 40A-6. Reimbursement of owner for taxes paid on condemned property. - North Carolina Statutes

§40A‑6.  Reimbursement of owner for taxes paid on condemned property.

(a)        An owner whoseproperty is totally taken in fee simple by a condemnor exercising the power ofeminent domain, under this Chapter or any other statute, shall be entitled toreimbursement from the condemnor of the pro rata portion of real property taxespaid by the owner that are allocable to a period subsequent to vesting of titlein the condemnor, 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 condemnor forall deferred taxes paid by the owner pursuant to G.S. 105‑277.4(c) as aresult of the condemnation:

(1)        The owner is anatural person whose property is taken in fee simple by a condemnor exercisingthe 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.

The definitions in G.S. 105‑277.2apply in this subsection. (1975, c. 439, s. 1; 1981, c. 919, s. 1; 1997‑270,s. 1.)