North Carolina General Statutes § 63A-5 Taxation of property of Authority

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.)

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Last modified: March 23, 2014