North Carolina Statutes
§ 105-282.8 — Assessment and collection
North Carolina § 105-282.8
JurisdictionNorth Carolina
Ch. 105Taxation
Art. 12ATaxation of Lessees and Users of Tax-Exempt Cropland or Forestland
Subch. IILISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY
This text of North Carolina § 105-282.8 (Assessment and collection) is published on Counsel Stack Legal Research, covering North Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.C. Gen. Stat. § 105-282.8 (2026).
Text
The taxes levied under this Article shall be assessed to the lessee or user of the exempt property and shall be collected in the same manner and to the extent as if the lessee or user owned the property. The taxes are a debt due from the lessee or user to the taxing unit in which the property is located and are recoverable as other actions to collect a debt.
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Legislative History
(1981, c. 819, s. 1.)
Nearby Sections
15
§ 105-1.1
Supremacy of State Constitution§ 105-103
Unlawful to operate without license§ 105-106
Effect of change in name of firm§ 105-109
Obtaining license and paying tax§ 105-109.1
Repealed by Session Laws 1999-337, s. 16§ 105-113.10
Manufacturers exempt from paying tax§ 105-113.105
Purpose§ 105-113.107
Excise tax on unauthorized substances§ 105-113.108
Reports; revenue stamps§ 105-113.109
When tax payableCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 105-282.8, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/105/105-282.8.