The Circuit Breaker program allows qualifying individuals the option to defer a portion of the property taxes owed on their permanent residence. Forestry. As noted above, real property classified as forest use must have a forest management plan associated with that tract on file with the tax office.Best Management Practices for Forestry in the Wetlands of North Carolina - June 1990. North Carolina Department of Environment, Health, and Natural Resources. -. The "NC Parcels Transformer" translates parcel data from all 100 counties and the Eastern Band of Cherokee Indians into a data set with standard data fields. We'll walk you through the application process. The City of Charlotte, Mecklenburg County and each of the six Towns have Floodplain regulations. Vulcan Materials Company Corporate Office 1200 Urban Center Drive Birmingham, AL 35242 Tel: (205) 298-3000