Taxation of property subject to a development financing district agreement.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Property Subject to Taxation.
  5. Taxation of property subject to a development financing district agreement.

Checkout our iOS App for a better way to browser and research.

105-277.11. Taxation of property subject to a development financing district agreement.

Property that is in a development financing district established pursuant to G.S. 160A-515.1 or G.S. 158-7.3 and that is subject to an agreement entered into pursuant to G.S. 159-108, shall, pursuant to Article V, Section 14 of the North Carolina Constitution, be assessed for taxation at the greater of its true value or the minimum value established in the agreement.



Download our app to see the most-to-date content.