North Carolina Statutes

§ 63A-5 — Taxation of property of Authority

North Carolina § 63A-5
JurisdictionNorth Carolina
Ch. 63ANorth Carolina Global TransPark Authority

This text of North Carolina § 63A-5 (Taxation of property of Authority) 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. § 63A-5 (2026).

Text

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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Bluebook (online)
North Carolina § 63A-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nc/63A/63A-5.