Agricultural use value taxation in North Carolina; 1975 and 1976
1976
Pasour-Jr, E.C. | Danielson, L.E. | Neuman, D.F.
The 1973 North Carolina General Assembly enacted legislation providing for qualifying agricultural, horticultural, and forestry lands to be assessed for property tax purposes on the basis of present use value instead of market value. this report summarizes the basic provisions of the 1973 Act. it also summarizes the results of the Act through 1975 along with partial results for 1976.
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