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DENR Certification - Land Application Sites Memorandum (2006)

This letter is in regards to recent conversations between our offices concerning property receiving tax certification pursuant to G.S.. 105-275(8)(a) and supersedes the January 30, 2000 letter on this issue from the Property Tax Division. Our offices have been discussing specifically the question: “Should land application sites that receive waste be certified, and if so, are there any limitations as to when land application sites should be certified?”

Files

denr_cert_landsites.pdf

PDF • 54.74 KB - November 27, 2017
Property Tax, Local Government Distributions

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/denr-certification-land-application-sites-memorandum-2006