North Carolina § 105-277.9 Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023

North Carolina Statutes

§ 105-277.9 — Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023

North Carolina § 105-277.9

Ch. 105Taxation

Art. 12Property Subject to Taxation

Subch. IILISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY

This text of North Carolina § 105-277.9 (Repealed by Session Laws 2023-12, s. 4.1, effective April 3, 2023) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.C. Gen. Stat. § 105-277.9 (2026).

Text

§ 105-277.9A. (See note for repeal) Taxation of improved property inside certain roadway corridors.

(a)Reduced Assessment. - Real property on which a building or other structure is located and that lies within a transportation corridor marked on an official map filed under Article 2E of Chapter 136 of the General Statutes is designated a special class of property under Section 2(2) of Article V of the North Carolina Constitution and is taxable at fifty percent (50%) of the appraised value of the property if the property has not been subdivided, as defined in G.S. 153A-335 or G.S. 160A-376, since it was included in the corridor.

(b)Sunset. - This section is repealed effective for taxes imposed for taxable years beginning on or after July 1, 2021. (2011-30, s. 2.)

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§ 105-277.9A. (See note for repeal) Taxation of improved property inside certain roadway corridors.
(a) Reduced Assessment. - Real property on which a building or other structure is located and that lies within a transportation corridor marked on an official map filed under Article 2E of Chapter 136 of the General Statutes is designated a special class of property under Section 2(2) of Article V of the North Carolina Constitution and is taxable at fifty percent (50%) of the appraised value of the property if the property has not been subdivided, as defined in G.S. 153A-335 or G.S. 160A-376, since it was included in the corridor.
(b) Sunset. - This section is repealed effective for taxes imposed for taxable years beginning on or after July 1, 2021. (2011-30, s. 2.)