PUBLISHED

N.C.G.S. § 63A-5

Taxation of property of Authority.

Effective date: 2026-08-08
Last verified: 2026-08-09
Source: official source
Revision history: view all versions

Property owned by the Authority is exempt from taxation in accordance with Article V, § 2 of the North Carolina Constitution. Property that is part of or is located on a cargo airport complex site and is not owned by the Authority, including property that is part of a special user project, is not exempt from tax due to its location. (1991, c. 749, s. 1.)