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The value of an existing sign shall be the value for tax purposes of any sign so listed. If the tax value is not available, the value shall mean the original cost of the sign. In the absence of information as to the original cost submitted by the sign owner, the Land Use Administrator shall estimate the original cost based upon the best information reasonably available. Provided, however that this section shall be applied to outdoor advertising required to be removed pursuant to this chapter as required by G.S. §§ 160D-912 and 136-131.1.
(Ord. passed 3-1-10; Am. Ord. passed 4-19-21)