NC H406

Allows land engaged in agriculture to qualify for enrollment in a voluntary agricultural district even if it does not qualify for taxation at present-use value under G.S. 105-277.2 through 105-277.7.

Requires residential lots created on land subject to a conservation agreement to meet both applicable county and municipal zoning and subdivision regulations.

Exempts revocable conservation agreements entered into for voluntary agricultural district enrollment from the requirement to be recorded in the Register of Deeds, unless the agreement is irrevocable.

Effective upon becoming law, ratified June 15, 2011 and approved June 23, 2011.