cabarrus county board of commissioners regular meeting november ...

October 17, 2011 (Regular Meeting)Pagebe appraised under the use-value schedules as wasteland. A forestunit may consist of more than one tract of forestland, but atleast one of the tracts must meet the requirements in G.S.105-277.3 (a) (3), and each tract must be under a soundmanagement program.(3)Horticultural land. – Land that is a part of a horticultural unitthat is actively engaged in the commercial production or growingof fruits or vegetables or nursery or floral products under asound management program. Horticultural land includes woodlandand wasteland that is a part of the horticultural unit, but thewoodland and wasteland included in the unit must be appraisedunder the use-value schedules as woodland or wasteland. Ahorticultural unit may consist of more than one tract ofhorticultural land, but at least one of the tracts must meet therequirements in G.S. 105-277.3(a)(2), and each tract must beunder a sound management program. If the horticultural landincludes less than 20 acres of woodland, then the woodlandportion is not required to be under a sound management program.Also, woodland is not required to be under a sound managementprogram if it is determined that the highest and best use of thewoodland is to diminish wind erosion of adjacent horticulturalland or protect water quality of adjacent horticultural land.Land used to grow horticultural and agricultural crops on arotating basis or where the horticultural ral crop is set out orplanted and harvested within one growing season,may be treatedas agricultural land as described in subdivision(1) of thissection when there is determined to be no significant differencein the cash rental rates for the land.Land Model 05 - Present Use ValuationPRESENT USE VALUE SCHEDULE – NC Use-Value AdvisoryBoardAGRICULTURE RENTS:MLRA BEST AVERAGEFAIR136 $56.20 $ 38.30$ 24.90AGRICULTURALSCHEDULEMLRA CLASS ICLASS II CLASS III136 $865$ 590 $ 385NOTE:acre.All Class 4 or Non-ProductiveLand will be appraised at $40.00 perRents were divided by a capitalization rate of 6.5% to produce theAgricultural Schedule.HORTICULTUREAll horticultural crops requiring more than one growing season betweenplanting or setting out and harvest, such as Christmas trees, ornamentalshrubs and nursery stock, apple and peach orchards, grapes, blueberries,strawberries, sod and other similar horticultural crops should be classifiedas horticulture regardless of where located in the state.All other horticultural crops such as tomatoes, squash, cucumbers, etc.,planted or set out and harvested on an annual basis should be classified asagriculture.HORTICULTURE RENTSDRAFTMLRA BEST AVERAGE FAIR136 $ 81.10 $ 52.80 $ 36.50HORTICULTURE SCHEDULEMLRA CLASS I CLASS II CLASS III136 $1,250 $810 $560NOTE: All Class 4 or Non-Productive Land will be appraised at $40.00 peracre.Rents were divided by a capitalization rate of 6.5% to produce theHorticulture Schedule.A-1Page 90