NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
14 PTC 0137, Appeal of New Tree Farms LLC v. Northampton County, present-use value, audit. "Since the Assessor did perform an audit review in compliance with N.C. Gen. Stat. § 105-296(j), as the Commission determines in this case, and the Taxpayer did not comply with the statutory time period, the subject property lose its eligibility for present-use value."