GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2017
S 2
SENATE BILL 711
Agriculture/Environment/Natural Resources Committee Substitute Adopted 6/5/18
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Short Title: NC Farm Act of 2018. |
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May 17, 2018
A BILL TO BE ENTITLED
AN ACT TO Make various changes to the agricultural laws.
The General Assembly of North Carolina enacts:
FRUIT AND VEGETABLE HANDLERS REGISTRATION ACT
SECTION 1.(a) Article 44 of Chapter 106 of the General Statutes is repealed.
SECTION 1.(b) Chapter 106 of the General Statutes is amended by adding a new Article to read:
"Fruit and Vegetable Handlers Registration Act.
"§ 106‑501.1. Definitions.
The following definitions shall apply when used under this Article:
(1) "Commissioner" means the Commissioner of Agriculture of the State of North Carolina.
(2) "Consignment" means any transfer of fruits and vegetables by a seller to the custody of another person who acts as the agent for the seller for the purpose of selling such fruits and vegetables.
(3) "Department" means the Department of Agriculture and Consumer Services.
(4) "Farmer" means any person who produces fruits or vegetables or both.
(5) "Handler" means any person in the business of buying, receiving, selling, exchanging, negotiating, processing for resale, or soliciting the sale, resale, exchange, or transfer of any fruits and vegetables purchased from a North Carolina farmer, received on consignment from a North Carolina farmer, or received to be handled on net return basis from a North Carolina farmer.
(6) "Net return basis" means a purchase for sale of fruits and vegetables from a farmer or shipper at an unfixed or unstated price at the time the fruits and vegetables are shipped from the point of origin, and it shall include all purchases made "at the market price," "at net worth," and on similar terms, which indicate that the buyer is the final arbiter of the price to be paid.
(7) "Processing" means any act or operation that freezes, dehydrates, cans, or otherwise changes the physical form or characteristic of fruits and vegetables.
"§ 106‑501.2. Registration required.
(a) Prior to conducting business in North Carolina, a handler shall register with the Department, free of cost, by providing to the Department the following information:
(1) The handler's name.
(2) The handler's principal place of business.
(3) The type of fruits and vegetables handled by the handler.
(4) The annual volume, in dollar amount, of fruits and vegetables handled by the handler in North Carolina.
(b) A handler shall update the Department within 60 calendar days of any change in information required under subdivision (a)(1), (a)(2), or (a)(3) of this section.
(c) A handler shall update the Department of the annual volume required under subdivision (a)(4) of this section by February 1st of each year.
(d) Information collected under this Article shall be held confidential by the Department and not subject to public records disclosure.
"§ 106‑501.3. Exemptions to registration.
This Article shall not apply to:
(1) A farmer or group of farmers in the sale of fruits and vegetables produced by the farmer or group of farmers.
(2) A handler who pays at the time of purchase with United States cash currency or a cash equivalent, such as a money order, cashier's check, wire transfer, electronic funds transfer, or PIN‑based debit transaction, or a credit card.
(3) A restaurant.
(4) A retailer that sells fruits and vegetables to end‑use consumers through retail establishments or food stands operated by the company, its affiliates, or subsidiaries.
"§ 106‑501.4. Authority of the Board of Agriculture.
The Board of Agriculture may adopt rules to implement this Article.
"§ 106‑501.5. Civil penalties.
(a) The Commissioner may assess a civil penalty of not more than one hundred dollars ($100.00) per violation against any person or business entity who violates a provision of this Article or any rule adopted thereunder. In determining the amount of the penalty, the Commissioner shall consider the degree and extent of harm caused by the violation. The clear proceeds of civil penalties assessed pursuant to this section shall be remitted to the Civil Penalty and Forfeiture Fund in accordance with G.S. 115C‑457.2.
(b) Civil penalties for failure to register or provide updated information under this Article shall only be issued after a 15‑calendar‑day notice has been provided to the handler and the handler fails to remedy the deficiency within the 15 days.
"§ 106‑501.6. Injunctions.
In addition to the remedies provided in this Article and notwithstanding the existence of any adequate remedy at law, the Commissioner is authorized to apply to any court of competent jurisdiction, and such court shall have jurisdiction upon hearing and for cause shown to grant, for a temporary or permanent injunction, or both, restraining any person from violating or continuing to violate any of the provisions of this Article or any rule promulgated thereunder. Such injunction shall be issued without bond."
SECTION 1.(c) This section becomes effective January 1, 2019, and applies to handlers conducting business in the State on or after that date.
DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES CONFIDENTIALITY change
SECTION 2. G.S. 106‑24.1 reads as rewritten:
"§ 106‑24.1. Confidentiality of information collected and published.
All information published by the Department of Agriculture
and Consumer Services pursuant to this Part shall be classified so as to
prevent the identification of information received from individual farm
operators. All information generated by any federal agency received pursuant to
this Part Chapter that is confidential under federal law shall be
held confidential by the Department and its employees.employees, unless confidentiality is waived by the federal agency.
All information collected by the Department from farm owners or animal owners,
including, but not limited to, certificates of veterinary inspection, animal
medical records, laboratory reports received or generated from samples
submitted for analysis, or other records that may be used to identify a person
or private business entity subject to regulation by the Department shall not be
disclosed without the permission of the owner unless the State Veterinarian
determines that disclosure is necessary to prevent the spread of an animal
disease or to protect the public health, or the disclosure is necessary in the
implementation of these animal health programs."
EXEMPT GOT TO BE NC agriculture MERCHANDISE FROM UMSTEAD ACT
SECTION 3. G.S. 66‑58 reads as rewritten:
"§ 66‑58. Sale of merchandise or services by governmental units.
(a) Except as may be provided in this section, it shall be unlawful for any unit, department or agency of the State government, or any division or subdivision of the unit, department or agency, or any individual employee or employees of the unit, department or agency in his, or her, or their capacity as employee or employees thereof, to engage directly or indirectly in the sale of goods, wares or merchandise in competition with citizens of the State, or to engage in the operation of restaurants, cafeterias or other eating places in any building owned by or leased in the name of the State, or to maintain service establishments for the rendering of services to the public ordinarily and customarily rendered by private enterprises, or to provide transportation services, or to contract with any person, firm or corporation for the operation or rendering of the businesses or services on behalf of the unit, department or agency, or to purchase for or sell to any person, firm or corporation any article of merchandise in competition with private enterprise. The leasing or subleasing of space in any building owned, leased or operated by any unit, department or agency or division or subdivision thereof of the State for the purpose of operating or rendering of any of the businesses or services herein referred to is hereby prohibited.
(b) The provisions of subsection (a) of this section shall not apply to:
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(13b) The Department of Agriculture and Consumer Services with regard to its lessees at farmers' markets operated by the Department.
(13c) The Western North Carolina Agricultural Center.
(13d) Agricultural centers or livestock facilities operated by the Department of Agriculture and Consumer Services.
(13e) The Department of Agriculture and Consumer Services with regard to its Got to Be NC Agriculture promotion.
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allow distribution of verified propagules by industrial hemp commission
SECTION 4. G.S. 106‑568.51 reads as rewritten:
"§ 106‑568.51. Definitions.
The following definitions apply in this Article:
(1) Certified seed. – Industrial hemp seed
that has been certified as having a delta‑9 tetrahydrocannabinol
concentration less than that adopted by federal law in the Controlled
Substances Act, 21 U.S.C. § 801 et seq.
(2) Commercial use. – The use of industrial hemp as a raw ingredient in the production of hemp products.
(3) Commission. – The North Carolina Industrial Hemp Commission created by this Article.
(4) Department. – The North Carolina Department of Agriculture.
(5) Grower. – Any person licensed to grow industrial hemp by the Commission pursuant to this Article.
(6) Hemp products. – All products made from industrial
hemp, including, but not limited to, cloth, cordage, fiber, food, fuel, paint,
paper, particleboard, plastics, seed, seed meal and seed oil for consumption,
and certified seedverified propagules for cultivation if the
seeds originate from industrial hemp varieties.
(7) Industrial hemp. – All parts and varieties of the plant Cannabis sativa (L.), cultivated or possessed by a grower licensed by the Commission, whether growing or not, that contain a delta‑9 tetrahydrocannabinol concentration of not more than three‑tenths of one percent (0.3%) on a dry weight basis.
(7a) Industrial hemp research program. – The research program established pursuant to G.S. 106‑568.53(1).
(7b) State land grant university. – North Carolina State University and North Carolina A&T State University.
(8) Tetrahydrocannabinol or THC. – The natural or synthetic equivalents of the substances contained in the plant, or in the resinous extractives of, cannabis, or any synthetic substances, compounds, salts, or derivatives of the plant or chemicals and their isomers with similar chemical structure and pharmacological activity.
(9) Verified propagule. – A seed or clone from an industrial hemp plant from which THC concentration samples have been tested by a qualified laboratory and confirmed as having a delta‑9 tetrahydrocannabinol concentration less than that adopted by federal law in the Controlled Substances Act, 21 U.S.C. § 801, et seq."
Technical COrrections to Forestry Statutes
SECTION 5.(a) G.S. 106‑980(b) reads as rewritten:
"(b) Three or more persons, who associate
themselves by an agreement in writing for the purpose, may become a private
limited dividend corporation to finance and carry out projects for the
protection and development of forests and for such other related purposes as
the Secretary Commissioner shall approve, subject to all the
duties, restrictions and liabilities, and possessing all the rights, powers,
and privileges, of corporations organized under the general corporation laws of
the State of North Carolina, except where such provisions are in conflict with
this Article."
SECTION 5.(b) G.S. 106‑981 reads as rewritten:
"§ 106‑981. Manner of organizing.
A corporation formed under this Article shall be organized
and incorporated in the manner provided for organization of corporations under
the general corporation laws of the State of North Carolina, except where such
provisions are in conflict with this Article. The certificate of organization
of any such corporation shall contain a statement that it is organized under
the provisions of this Article and that it consents to be and shall be at all
times subject to the rules and supervision of the Secretary,Commissioner,
and shall set forth as or among its purposes the protection and development of
forests and the purchase, acquisition, sale, conveyance and other dealing in
the same and the products therefrom, subject to the rules from time to time
imposed by the Secretary.Commissioner."
SECTION 5.(c) G.S. 106‑982 reads as rewritten:
"§ 106‑982. Directors.
There shall not be less than three directors, one of whom
shall always be a person designated by the Secretary,Commissioner,
which one need not be a stockholder."
SECTION 5.(d) G.S. 106‑1003 reads as rewritten:
"§ 106‑1003. Deposit of receipts with State treasury.
All moneys paid to the Secretary Commissioner for
services rendered under the provisions of this Article shall be deposited into
the State treasury to the credit of the Department."
SECTION 5.(e) G.S. 106‑1012(2) reads as rewritten:
"(2) "Approved practices" mean those
silvicultural practices approved by the Secretary Commissioner for
the purpose of commercially growing timber through the establishment of forest
stands, of insuring the proper regeneration of forest stands to commercial
production levels following the harvest of mature timber, or of insuring
maximum growth potential of forest stands to commercial production levels. Such
practices shall include those required to accomplish site preparation, natural
and artificial forestation, noncommercial removal of residual stands for
silvicultural purposes, cultivation of established young growth of desirable
trees for silvicultural purposes, and improvement of immature forest stands for
silvicultural purposes. In each case, approved practices will be determined by
the needs of the individual forest stand. These practices shall include
existing practices and such practices as are developed in the future to insure
both maximum forest productivity and environmental protection."
direct Department of agriculture and consumer services to address mislabeling of plant‑based products as "milk"
SECTION 6.(a) The following definitions apply to this section:
(1) "Department" means the Department of Agriculture and Consumer Services.
(2) "FDA" means the United States Food and Drug Administration.
(3) "Milk" means the lacteal secretion, practically free from colostrum, obtained by the complete milking of one or more healthy hooved mammals. Hooved mammals include, but are not limited to, the members of the Order Cetartiodactyla, such as: Family Bovidae (cattle, water buffalo, sheep, goats, yaks, etc.), Family Camelidae (llamas, alpacas, camels, etc.), Family Cervidae (deer, reindeer, moose, etc.), and Family Equidae (horses, donkeys, etc.).
SECTION 6.(b) In accordance with the established standard of identity for milk defined in 21 C.F.R. § 131.110 and the Pasteurized Milk Ordinance, the Department shall immediately develop an enforcement plan to enforce FDA's standard of identity for milk as adopted in the North Carolina Administrative Code to prohibit the sale of plant‑based products mislabeled as milk.
SECTION 6.(c) No later than 90 days after the effective date of this act, the Department shall begin to implement its enforcement plan, which shall include, but is not limited to, notification of the Department's intent to embargo all mislabeled products offered for sale in this State. All plant‑based products displayed for sale in this State shall be labeled in accordance with FDA's standard of identity for milk and the Pasteurized Milk Ordinance no later than January 1, 2019.
SET QUORUM FOR AGRICULTURE AND FORESTRY AWARENESS STUDY COMMISSION
SECTION 7. G.S. 120‑150 reads as rewritten:
"§ 120‑150. Creation; appointment of members.
There is created an Agriculture and Forestry Awareness Study Commission. Members of the Commission shall be citizens of North Carolina who are interested in the vitality of the agriculture and forestry sectors of the State's economy. Members shall be as follows:
(1) Three appointed by the Governor.
(2) Three appointed by the President Pro Tempore of the Senate.
(3) Three appointed by the Speaker of the House.
(4) The chairs of the House Agriculture Committee.
(5) The chairs of the Senate Committee on Agriculture, Environment, and Natural Resources.
(6) The Commissioner of Agriculture or the Commissioner's designee.
(7) A member of the Board of Agriculture designated by the chair of the Board of Agriculture.
(8) The President of the North Carolina Farm Bureau Federation, Inc., or the President's designee.
(9) The President of the North Carolina State Grange or the President's designee.
(10) The Secretary of Environmental Quality or the Secretary's designee.
(11) The President of the North Carolina Forestry Association, Inc., or the President's designee.
Members shall be appointed for two‑year terms beginning October 1 of each odd‑numbered year. The Chairs of the House Agriculture Committee and the Chairs of the Senate Committee on Agriculture, Environment, and Natural Resources shall serve as cochairs. The President Pro Tempore of the Senate and the Speaker of the House of Representatives may each appoint an additional member of the Senate and House, respectively, to serve as cochair. If appointed, these cochairs shall be voting members of the Commission. A quorum of the Commission is nine members."
Agriculture and forestry awareness study commission studies
SECTION 8.(a) The Agriculture and Forestry Awareness Study Commission shall study all of the following matters:
(1) Requiring the holders of unused rights‑of‑way and utility easements to offer the easements to the underlying property owners for fair market value.
(2) The advisability of excluding property enrolled in present use value taxation from rural fire protection district and county service district taxes.
SECTION 8.(b) The Agriculture and Forestry Awareness Study Commission shall complete the studies required by subsection (a) of this section and report its findings and recommendations, including any legislative proposals, to the General Assembly by January 1, 2019.
mandatory REcord notice of proximity to farmlands
SECTION 9. G.S. 106‑741 reads as rewritten:
"§ 106‑741. Record notice of proximity to farmlands.
(a) Any county that has a computerized land records
system may require that suchAll counties shall require that land
records include some form of notice reasonably calculated to alert a person
researching the title of a particular tract that such tract is located within
one‑half mile of a poultry, swine, or dairy qualifying farm or within 600
feet of any other qualifying farm or within one‑half mile of a voluntary
agricultural district.
(b) In no event shall the county or any of its officers, employees, or agents be held liable in damages for any misfeasance, malfeasance, or nonfeasance occurring in good faith in connection with the duties or obligations imposed by any ordinance adopted under subsection (a).
(c) In no event shall any cause of action arise out of the failure of a person researching the title of a particular tract to report to any person the proximity of the tract to a qualifying farm or voluntary agricultural district as defined in this Article."
Clarify and Amend north carolina Right to farm Law
SECTION 10.(a) G.S. 106‑700 reads as rewritten:
"§ 106‑700. Legislative determination and declaration of policy.
It is the declared policy of the State to conserve and
protect and encourage the development and improvement of its agricultural land
and forestland for the production of food, fiber, and other products. When there
are changed conditions in the locality near agricultural and forestry areas,
including other land uses that extend into agricultural and forest
forestry areas, agricultural and forestry operations often become
the subject of nuisance suits. As a result, agricultural and forestry
operations are sometimes forced to cease. Many others are discouraged from
making investments in farm and forest improvements. It is the purpose of this
Article to reduce the loss to the State of its agricultural and forestry
resources by limiting the circumstances under which an agricultural or forestry
operation may be deemed to be a nuisance."
SECTION 10.(b) G.S. 106‑701 reads as rewritten:
"§ 106‑701. When agricultural and forestry operation, etc., not constituted nuisance by changed conditions in or about the locality outside of the operation.
(a) No agricultural or forestry operation or any of its appurtenances shall be or become a nuisance, private or public, by any changed conditions in or about the locality outside of the operation after the operation has been in operation for more than one year, when such operation was not a nuisance at the time the operation began. For purposes of this section, the phrase "changed conditions" includes, but is not limited to, a change in ownership, occupancy, or the use of the property that is affected by the alleged nuisance.
(a1) The provisions of subsection (a) of this section shall not apply when the plaintiff demonstrates that the agricultural or forestry operation has undergone a fundamental change. A fundamental change to the operation does not include any of the following:
(1) A change in ownership or size.
(2) An interruption of farming for a period of no more than three years.
(3) Participation in a government‑sponsored agricultural program.
(4) Employment of new technology.
(5) A change in the type of agricultural or forestry product produced.
(a2) The provisions of subsection (a) of this
section shall not apply whenever a nuisance results from the negligent or
improper operation of any agricultural or forestry operation or its
appurtenances.
(a3) The activities conducted by an agricultural or forestry operation are presumed not to be a nuisance unless the plaintiff shows by clear and convincing evidence that the operation has not been managed in a manner substantially consistent with (i) practices, methods, or procedures that are generally accepted and routinely utilized by other agricultural and forestry operations in region and (ii) applicable laws and regulations.
(b) For the purposes of this Article, "agricultural operation" includes, without limitation, any facility for the production for commercial purposes of crops, livestock, poultry, livestock products, or poultry products.
(b1) For the purposes of this Article, "forestry operation" shall mean those activities involved in the growing, managing, and harvesting of trees.
(c) The provisions of subsection (a) shall not affect or defeat the right of any person, firm, or corporation to recover damages for any injuries or damages sustained by him on account of any pollution of, or change in condition of, the waters of any stream or on the account of any overflow of lands of any such person, firm, or corporation.
(d) Any and all ordinances of any unit of local
government now in effect or hereafter adopted that would make the operation of
any such agricultural or forestry operation or its appurtenances a nuisance or
providing for abatement thereof as a nuisance in the circumstance set forth in
this section are and shall be null and void; provided, however, that the
provisions of this subsection shall not apply whenever a nuisance results from
the negligent or improper operation of any such agricultural or forestry
operation or any of its appurtenances. Provided further, void. Provided,
however, that the provisions shall not apply whenever a nuisance results
from an agricultural or forestry operation located within the corporate limits
of any city at the time of enactment hereof.
(e) This section shall not be construed to invalidate any contracts heretofore made but insofar as contracts are concerned, it is only applicable to contracts and agreements to be made in the future.
(f) In a nuisance action against an agricultural or forestry operation, the court shall award costs and expenses, including reasonable attorneys' fees, to:
(1) The agricultural or forestry operation when the court finds the operation was not a nuisance and the nuisance action was frivolous or malicious; or
(2) The plaintiff when the court finds the agricultural or forestry operation was a nuisance and the operation asserted an affirmative defense in the nuisance action that was frivolous and malicious."
SECTION 10.(c) This section is effective when it becomes law.
Direct utilities commission to adopt rules for certain natural gas margin revenue agreements
SECTION 11. No later than October 1, 2018, the Utilities Commission shall adopt rules to establish reasonable limitations on the amount by which a natural gas local distribution company may increase its margin revenues, in the event that actual construction costs exceed the estimated construction costs provided in the agreement, in an agreement between the natural gas local distribution company and a customer that provides for cost recovery in connection with the construction of facilities and extension of natural gas service to a property used for bona fide farm purposes.
amend soil and water conservation district supervisor continuing education requirements
SECTION 12. G.S. 139‑7.2 reads as rewritten:
"§ 139‑7.2. Training of elective and appointive district supervisors.
(a) All district supervisors, whether elected or
appointed, shall complete a minimum of six clock hours of training annually.per
term of service.
(b) The training shall include soil, water, and natural resources conservation and the duties and responsibilities of district supervisors.
(c) The training may be provided by the School of Government at the University of North Carolina at Chapel Hill, or other qualified sources as approved by the Soil and Water Conservation Commission."
Sales tax exemption for a zoo operated by a qualifying farmer
SECTION 13.(a) G.S. 105‑164.13 reads as rewritten:
"§ 105‑164.13. Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following tangible personal property, digital property, and services are specifically exempted from the tax imposed by this Article:
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(70) Sales of items listed in G.S. 105‑164.13E purchased by a qualifying farmer for use in a zoo operated by a qualifying farmer. For purposes of this subdivision, the term "qualifying farmer" has the same meaning as defined in G.S. 105‑164.13E(a). Income from zoo operations are excluded for purposes of the income requirements for a qualifying farmer."
SECTION 13.(b) This section becomes effective retroactively to January 1, 2011, and applies to purchases made on or after that date. A person who paid sales and use tax for a return period ending prior to the date this section becomes law on an item exempt from sales and use tax pursuant to G.S. 105‑164.13(70), as enacted by this section, may apply to the Department of Revenue for a refund of any excess tax paid to the extent the refund is the result of the change in the law enacted by this section. A request for a refund must be made on or before January 1, 2019. Notwithstanding G.S. 105‑241.6, a request for a refund received after this date is barred and the provisions of G.S. 105‑164.11 do not apply.
provide uniformity to assessment of farm machinery
SECTION 14.(a) G.S. 105‑317.1 reads as rewritten:
"§ 105‑317.1. Appraisal of personal property; elements to be considered.
(a) Appraisal Elements. – Whenever any personal property is appraised it shall be the duty of the persons making appraisals to consider the following as to each item (or lot of similar items):
(1) The replacement cost of the property;
(2) The sale price of similar property;
(3) The age of the property;
(4) The physical condition of the property;
(5) The productivity of the property;
(6) The remaining life of the property;
(7) The effect of obsolescence on the property;
(8) The economic utility of the property, that is, its usability and adaptability for industrial, commercial, or other purposes; and
(9) Any other factor that may affect the value of the property.
(b) Business Property. – In determining the true value of taxable tangible personal property held and used in connection with the mercantile, manufacturing, producing, processing, or other business enterprise of any taxpayer, the persons making the appraisal shall consider any information as reflected by the taxpayer's records and as reported by the taxpayer to the North Carolina Department of Revenue and to the Internal Revenue Service for income tax purposes, taking into account the accuracy of the taxpayer's records, the taxpayer's method of accounting, and the level of trade at which the taxpayer does business.
(b1) Farm Equipment. – In determining the true value of taxable farm equipment, the person making the appraisal may use any of the appraisal methods listed in subsection (a) of this section and must consider relevant taxpayer information as required under subsection (b) of this section. The Department must publish a depreciation schedule for farm equipment to assist counties that use the cost approach to appraise this equipment. The Department must make the schedule available electronically on its Web site. A county that uses a cost approach method to appraise this equipment must use the depreciation schedule published pursuant to this subsection.
(c) Appeal Process. – A taxpayer who owns personal property taxable in the county may appeal the value, situs, or taxability of the property within 30 days after the date of the initial notice of value. If the assessor does not give separate written notice of the value to the taxpayer at the taxpayer's last known address, then the tax bill serves as notice of the value of the personal property. The notice must contain a statement that the taxpayer may appeal the value, situs, or taxability of the property within 30 days after the date of the notice. Upon receipt of a timely appeal, the assessor must arrange a conference with the taxpayer to afford the taxpayer the opportunity to present any evidence or argument regarding the value, situs, or taxability of the property. Within 30 days after the conference, the assessor must give written notice to the taxpayer of the assessor's final decision. Written notice of the decision is not required if the taxpayer signs an agreement accepting the value, situs, or taxability of the property. If an agreement is not reached, the taxpayer has 30 days from the date of the notice of the assessor's final decision to request review of that decision by the board of equalization and review or, if that board is not in session, by the board of county commissioners. Unless the request for review is given at the conference, it must be made in writing to the assessor. Upon receipt of a timely request for review, the provisions of G.S. 105‑322 or G.S. 105‑325, as appropriate, must be followed."
SECTION 14.(b) This section is effective for taxes imposed for taxable years beginning on or after July 1, 2019.
clarify cemetery property tax exemption
SECTION 15. G.S. 105‑278.2(a) reads as rewritten:
"(a) Real property set apart for burial purposes shall be exempted from taxation unless it is owned and held for purposes of (i) sale or rental or (ii) sale of burial rights therein. No application is required under G.S. 105‑282.1 for property exempt under this subsection. A county cannot deny the exemption provided under this subsection to a taxpayer that lacks a survey or plat detailing the exempt property."
severability clause and effective date
SECTION 16.(a) If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this act which can be given effect without the invalid provision or application, and, to this end, the provisions of this act are declared to be severable.
SECTION 16.(b) Except as otherwise provided, this act is effective when it becomes law.