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Taxation of property of Authority.

G.S. 63A-5
in effect
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§ 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.)
Source: North Carolina General Assembly (ncleg.gov)URL: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_63A/GS_63A-5.htmlFetched: 10/19/2026

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