NORTH CAROLINA GENERAL ASSEMBLY

1969 SESSION

CHAPTER 945

SENATE BILL 683

AN ACT TO AMEND G.S. 105-294 TO DECLARE THE POLICY OF THE STATE WITH RESPECT TO THE AD VALOREM TAXATION OF MARSHLANDS.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-294 is hereby amended by adding a new subparagraph (6) immediately following subparagraph (5) at the end of paragraph 5 thereof as follows:

"(6)      The impoundment of water upon marshlands for the purpose of preserving or enhancing the natural habitat of wildlife indigenous to such marshlands, but only when said marshlands are used for noncommercial purposes."

Sec. 2.  All laws and clauses of laws in conflict with this Act are hereby repealed.

Sec. 3.  This Act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 19th day of June, 1969.