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Form 12509 Wilmington North Carolina: What You Should Know

North Carolina State University Coastal Area Management Act Coastal Area Management Act does not prevent a public institution of higher education from developing a property that is not specifically exempted by the Coastal Area Management Act. 2. Acknowledged Tax The assessed value for a developed parcel cannot exceed the actual value of a developed parcel.  For the following properties, assessed value must not exceed the actual market value of the property as shown on the assessment roll or any of the following: (1) The building itself; (2) A portion of the exterior; (3) A portion of the interior. (d) All assessments must be reduced or eliminated in a manner consistent with the provisions of the Coastal Area Management Act (Chapter 120A §1 et seq. ) and in accordance with the procedures set forth in Rule 3-12 of the Administrative Procedure Act (Appendix A) . 1. In this rule: (a) “Appraisal District”, “Appraiser” and “Assessor” are defined as defined in Section 16-30-20(b). The State Treasurer, when conducting the annual appraisal, is defined as defined in Section 16-30-30(a).

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