§ 143B-135.270. Assessment of land subject to permanent dedication agreement.
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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. (1985, c. 216, s. 1; 2015-241, s. 14.30(k2).)