NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

 

 

CHAPTER 755

HOUSE BILL 1048

 

 

AN ACT TO AMEND G.S. 105-275 RELATING TO PROPERTY EXEMPT FROM AD VALOREM TAXATION SO AS TO EXEMPT NURSERY STOCK THEREFROM.

 

The General Assembly of North Carolina enacts:

 

Section 1.  G.S. 105-275 is amended by adding a new subdivision (22) to read as follows:

"(22)    All nursery stock, herbaceous and nonherbaceous (annual, biennial, or perennial plants including rooted cuttings) in the ground, pots, hothouses, greenhouses, raised beds, containers or otherwise held by the original producer. Provided, this exemption shall not apply to pots or similar containers in which said nursery stock is planted."

Sec. 2.  This act shall become effective upon ratification.

In the General Assembly read three times and ratified, this the 24th day of June, 1975.