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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 160A-675

Tax exemption.

Effective date
2026-08-09
Last verified
2026-08-09
Source
official source
Revision history
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A district, and its property, bonds and notes, and income, are exempt from property taxes and income taxes to the same extent as if it were a city. A district is subject to gross receipts tax under G.S. 105-116. (1997-426, s. 2.)

Reviewed 2026-08-09 · source_verified