S762 - North Carolina Farm Act of 2022. (SL 2022-55)
Session Year 2022
Overview: Section 6 of S.L. 2022-55 provides that boarding horses qualifies as the commercial production or growing of animals for purposes of the present use value property tax program.

This section became effective for taxes imposed for taxable years beginning on or after July 1, 2022.

Additional Information: