NCDOR EXPERIENCING HIGH CALL VOLUME
The 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 0007, Appeal of Betty J. Daughtridge v. Buncombe County, removal from present-use value during audit. "The subject property does not qualify for enrollment in the present-use value program as agricultural land that is actively engaged in the commercial growing of crops, plants, or animals under a sound management plan as that term is defined in N.C. Gen. Stat. § 105-277.7(2)."