State Codes and Statutes

Statutes > North-carolina > Chapter_121 > GS_121-40

§121‑40.  Assessment of land or improvements subject to agreement.

For purposes of taxation, landand improvements subject to a conservation or preservation agreement shall beassessed on the basis of the true value of the land and improvement less any reductionin value caused by the agreement. (1979, c. 747, s. 7.)

State Codes and Statutes

Statutes > North-carolina > Chapter_121 > GS_121-40

§121‑40.  Assessment of land or improvements subject to agreement.

For purposes of taxation, landand improvements subject to a conservation or preservation agreement shall beassessed on the basis of the true value of the land and improvement less any reductionin value caused by the agreement. (1979, c. 747, s. 7.)


State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_121 > GS_121-40

§121‑40.  Assessment of land or improvements subject to agreement.

For purposes of taxation, landand improvements subject to a conservation or preservation agreement shall beassessed on the basis of the true value of the land and improvement less any reductionin value caused by the agreement. (1979, c. 747, s. 7.)