A fairly short one from the North Carolina Court of Appeals, but well worth your time to read.
Mata v. N.C. Dep’t of Transportation, No. COA23-1140-1 (July 16, 2024) is the latest in the “Map Act” takings cases that we have long covered. There, N.C. legislature adopted a statute that identified future highway corridors and then “restricted [owners’] fundamental rights to improve, develop, and subdivide their property for an unlimited period of time.” Kirby v. N.C. Dep’t of Transp., 239 N.C. App. 345, 769 S.E.2d 218 (2015), aff’d, 368 N.C. 847, 786 S.E.2d 919 (2016). The Map Act also classified these properties as eligible for a 20% to 50% reduction of the appraised value for property tax purposes.
In Kirby, the North Carolina Supreme Court held that the restrictions the Act imposed amounted to a taking. In response, the N.C. legislature rescinded the Map Act.
The Matas own property that was burdened by the Map Act restrictions from the time of the adoption of the Act until it was repealed (August 1996 to July 2016). The question in the case is calculation of the amount of just compensation that NCDOT must provide.
First, the court rejected NCDOT’s argument that the taking here was permanent and not temporary. True, Kirby held that the Map Act restricted owners’ uses “for an unlimited period of time,” but that was before the lege repealed the statute. Slip op. at 9-10. As the court noted:
The Map Act restrictions dates in effect were properly defined from DOT’s recording the highway corridors on 6 August 1996 until the corridors were rescinded as of 11 July 2016. The taking was no longer “indefinite.” The trial court correctly defined and concluded the...