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

North Carolina Law

N.C.G.S. § 160A-675 — revision history

Text is never overwritten. Each amendment lands as a new version row with its own effective range.

  1. Version 1 — 2026-08-09 to present

    Scraped from ncleg.gov; The General Statutes include changes through S.L. 2026-7.

    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.)