North Carolina Statutes

§ 105-508 — Special districts

North Carolina·Ch. 105 Taxation·Art. 43 Local Government Sales and Use Taxes for Public Transportation·Subch. VIII LOCAL GOVERNMENT SALES AND USE TAX
(a)Authority. - A transportation authority may create a special district as provided in Parts 4 and 5 of this Article. A special district is subject to the provisions of this Part as well as the Part under which it was created. A special district created under this Article is a local government body corporate and politic and has the power to carry out the purposes of the Part under which it is established.
(b)Governance. - The following entity shall serve ex officio as the governing board and be responsible for budget adoption and the operation and management of the transit services provided by the district:
(1)The board of trustees of the transportation authority, if the special district consists of multiple counties. If the special district is expanded under G.S. 105-509(d) or G.S. 10

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