ORR, Judge.
In 1990, Taxpayer acquired property from the United States Forest Service (the "USFS") in exchange for other property Taxpayer owned individually. Prior to the exchange, the property Taxpayer conveyed to the USFS had been classified and carried as "individually owned forestland" under N.C.Gen.Stat. §§ 105-277.2, -277.3 for ten or more years. Further, the property Taxpayer received from the USFS was sixty-two acres of land which had been held...
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