North Carolina General Statutes > Chapter 105 > Article 12A – Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland
Current as of: 2024 | Check for updates
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Other versions
| § 105-282.7 | Taxation of lessees and users of tax-exempt cropland or forestland |
| § 105-282.8 | Assessment and collection |
Terms Used In North Carolina General Statutes > Chapter 105 > Article 12A - Taxation of Lessees and Users of Tax-Exempt Cropland or Forestland
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- property: shall include all property, both real and personal. See North Carolina General Statutes 12-3
- state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3
- United States: shall be construed to include the said district and territories and all dependencies. See North Carolina General Statutes 12-3