§ 143B-135.270 - Assessment of land subject to permanent dedication agreement.

NC Gen Stat § 143B-135.270 (2019) (N/A)
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143B-135.270. Assessment of land subject to permanent dedication agreement.

For purposes of taxation, privately owned land subject to a nature preserve dedication agreement shall be assessed on the basis of the true value of the land less any reduction in value caused by the agreement.