Bill Summary for H 439 (2013-2014)
Apr 9 2013
|View NCGA Bill Details||2013-2014 Session|
A BILL TO BE ENTITLED AN ACT TO CREATE AN INFRASTRUCTURE PROPERTY TAX DEFERRAL PROGRAM.Intro. by Howard, Moffitt, Murry, Tine.
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House committee substitute makes the following changes to the 1st edition.
Removes language stating that site infrastructure land, a special class of property under section 2(2) of Article V of the NC Constitution, must be appraised, assessed, and taxed in accordance with GS 105-277.15A.
Makes a technical correction, removing the word "ownership" from GS 105-277.15A(b).