North Carolina Statutes
§ 160A-675 — Tax exemption
North Carolina § 160A-675
This text of North Carolina § 160A-675 (Tax exemption) 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. § 160A-675 (2026).
Text
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.)
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Nearby Sections
15
§ 160A-1
Application and meaning of terms§ 160A-101
Optional forms§ 160A-102
Amendment by ordinance§ 160A-107
Plan to continue for two years§ 160A-108
Municipal officers to carry out plan§ 160A-109
Effective date§ 160A-11
Corporate powers§ 160A-110
Charters to remain in force§ 160A-12
Exercise of corporate powerCite This Page — Counsel Stack
Bluebook (online)
North Carolina § 160A-675, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/160A/160A-675.