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Home / Courts / Taxation – Real Property – Ad Valorem – Forest Land (access required)

Taxation – Real Property – Ad Valorem – Forest Land (access required)

In re Appeal of Family Tree Farm, LLC Even if the federal Clean Water and Food Security Acts “severely restrict” the taxpayer’s property’s use, the restrictions do not appear to affect the land’s current use as forestland. The taxpayer cannot show that its property is differently situated with respect to these restrictions than other property located in the same geographic region. Additionally, the N.C. Sedimentation Pollution Act specifically does not apply to land used for forestry.

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