North Carolina General Statute 105-277.15(b) Classification - Wildlife conservation land is designated a special class of property under Article V, Section 2(2) of the North Carolina Constitution and is to be appraised, assessed, and taxed in accordance with this section. Wildlife conservation land classified under this section must be appraised and assessed as if it were classified under G.S. 105-277.3 as agricultural land.
105-277.15(c) Requirements - Land qualifies as wildlife conservation land if it meets the following size, ownership, and use requirements: