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?”