Amends GS 105-277.2 to provide that for the purposes of the definition of agricultural land (which applies in GS 105-277.3 through GS 105-277.7), the commercial production or growing of animals includes the rearing, feeding, training, caring, and managing of horses. Effective for taxes imposed for taxable years beginning on or after July 1, 2013.
MODIFY PUV APPLICATION AG LANDS.
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| View NCGA Bill Details | 2013-2014 Session |
A BILL TO BE ENTITLED AN ACT TO MODIFY THE PRESENT-USE VALUE PROPERTY TAX DEFERRAL PROGRAM AS IT RELATES TO AGRICULTURAL LAND.Intro. by Jackson, Cook, Tillman.
Status: Ref To Com On Finance (Senate Action) (Mar 28 2013)
Bill History:
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Wed, 27 Mar 2013 Senate: Filed
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Thu, 28 Mar 2013 Senate: Passed 1st Reading
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Thu, 28 Mar 2013 Senate: Ref To Com On Finance
S 511
Bill Summaries:
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Bill S 511 (2013-2014)Summary date: Mar 27 2013 - View Summary
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