North Carolina § 106-737 - Qualifying farmland.

Full text of North Carolina North Carolina General Statutes § 106-737 — Qualifying farmland., with citation guidance and answers to common questions.

§ 106-737. Qualifying farmland.

In order for farmland to qualify for inclusion in a voluntary agricultural district or an enhanced voluntary agricultural district under Part 1 or Part 2 of this Article, it must be real property that: Is used for bona fide farm purposes, as that term is defined in G.S. 106-743.4(a) and G.S. 160D-903. Repealed by Session Laws 2005-390, s. 11 effective September 13, 2005. Is managed in accordance with the Soil Conservation Service defined erosion control practices that are addressed to highly erodable land; and Is the subject of a conservation agreement, as defined in G.S. 121-35, between the local government administering the voluntary agricultural district program and the owner of such land that prohibits nonfarm use or development of such land for a period of at least 10 years, except for the creation of not more than three lots that meet applicable county and municipal zoning and subdivision regulations. The form of the conservation agreement shall be approved by the agricultural advisory board created under G.S. 106-739. History (1985 (Reg. Sess., 1986), c. 1025, s. 1; 2005-390, ss. 3, 11; 2011-219, s. 1; 2021-78, s. 1.) Editor's Note. - Session Laws 2005-390, s. 3, recodified G.S. 106-737 through 106-743 as Part 2 of Article 61 of Chapter 106 . Session Laws 2021-78, s. 14(a), is a severability clause. Effect of Amendments. - Session Laws 2005-390, s. 11, effective September 13, 2005, in the introductory paragraph, inserted "for inclusion in a voluntary agricultural district or and enhanced voluntary agricultural district" and "Part 1 or Part 2 of"; and repealed former subdivision (2) which related to farm soil composition. Session Laws 2011-219, s. 1, effective June 23, 2011, rewrote subdivision (1), which formerly read: "Is participating in the farm present use value taxation program established by G.S. 105-277.2 through 105-277.7 or is otherwise determined by the county to meet all the qualifications of this program set forth in G.S. 105-277.3 "; and inserted "and municipal" in subdivision (4). Session Laws 2021-78, s. 1, effective July 2, 2021, rewrote subdivision (1); and in subdivision (4), substituted "local government administering the voluntary agricultural district program” for "county”, and added the last sentence.

Source: official North Carolina text · Last verified 2026-08-27

Frequently Asked Questions About North Carolina § 106-737

What does North Carolina General Statutes § 106-737 cover?

Section 106-737 ("Qualifying farmland.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 106-737?

A common citation format is "North Carolina General Statutes § 106-737" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 106-737 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.