There is a newer version of the North Carolina General Statutes
2014 North Carolina General Statutes
Chapter 121 - Archives and History.
Article 4 - Conservation and Historic Preservation Agreements Act.
§ 121-40 - Assessment of land or improvements subject to agreement.
NC Gen Stat § 121-40 (2014) What's This?
121-40. Assessment of land or improvements subject to agreement.
For purposes of taxation, land and improvements subject to a conservation or preservation agreement shall be assessed on the basis of the true value of the land and improvement less any reduction in value caused by the agreement. (1979, c. 747, s. 7.)
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