N.C. Gen. Stat. § 105-277.11
Current through Session Law 2024-3
Property that is in a development financing district established pursuant to G.S. 160A-515.1 or G.S. 158-7.3 and that is subject to an agreement entered into pursuant to G.S. 159-108, shall, pursuant to Article V, Section 14 of the North Carolina Constitution, be assessed for taxation at the greater of its true value or the minimum value established in the agreement.
N.C. Gen. Stat. § 105-277.11