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.
Bill Summaries: S511 MODIFY PUV APPLICATION AG LANDS.
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Bill S 511 (2013-2014)Summary date: Mar 27 2013 - View Summary