AV-4 provides North Carolina General Statutes pertaining to present-use value assessment and taxation of agricultural, horticultural, and forestlands. Includes North Carolina General Statutes 105-277.2 definitions; 105-277.3 classifications; 105-277.4 application, appraisal at use value, appeal, deferred taxes; 105-277.5 notice of change in use; 105-277.6 appraisal, computation of deferred tax; 105-277.7 use-value advisory board; 105-277.15 taxation of wildlife conservation land; 105-277.1F uniform provisions for payment of deferred taxes; 105-289 duties of Department of Revenue; 105-296 powers and duties of assessor; 40A-6 reimbursement of owner for taxes paid on condemned property; 136-121.1 reimbursement of owner for taxes paid on condemned property; 160A-58.54 character of area to be annexed; 153A-340 grant of power.