Property Subject to Taxation.

  1. Law
  2. North Carolina General Statutes
  3. Taxation
  4. Property Subject to Taxation.

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Section
105-274

Property subject to taxation.

Section
105-275

Property classified and excluded from the tax base.

Sections
105-275.1

Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.

Section
105-275.2

Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.

Section
105-276

Taxation of intangible personal property.

Section
105-277

Property classified for taxation at reduced rates; certain deductions.

Section
105-277.001

Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.

Section
105-277.01

Certain farm products classified for taxation at reduced valuation.

Section
105-277.02

Certain real property held for sale classified for taxation at reduced valuation.

Section
105-277.1

Elderly or disabled property tax homestead exclusion.

Section
105-277.1A

Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002.

Section
105-277.1B

Property tax homestead circuit breaker.

Section
105-277.1C

Disabled veteran property tax homestead exclusion.

Section
105-277.1D

(See note for repeal.) Inventory property tax deferral.

Section
105-277.1E

Reserved for future codification purposes.

Section
105-277.1F

Uniform provisions for payment of deferred taxes.

Section
105-277.2

Agricultural, horticultural, and forestland Definitions.

Section
105-277.3

Agricultural, horticultural, and forestland Classifications.

Section
105-277.4

Agricultural, horticultural and forestland Application; appraisal at use value; notice and appeal; deferred taxes.

Section
105-277.5

Agricultural, horticultural and forestland - Notice of change in use.

Section
105-277.6

Agricultural, horticultural and forestland - Appraisal; computation of deferred tax.

Section
105-277.7

Use-Value Advisory Board.

Section
105-277.8

Taxation of property of nonprofit homeowners' association.

Section
105-277.9

Taxation of property inside certain roadway corridors.

Section
105-277.9A

(See note for repeal) Taxation of improved property inside certain roadway corridors.

Section
105-277.10

Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer.

Section
105-277.11

Taxation of property subject to a development financing district agreement.

Section
105-277.12

Antique airplanes.

Section
105-277.13

Taxation of improvements on brownfields.

Section
105-277.14

Taxation of working waterfront property.

Section
105-277.15

Taxation of wildlife conservation land.

Section
105-277.15A

Taxation of site infrastructure land.

Section
105-277.16

Taxation of low-income housing property.

Section
105-277.17

Taxation of community land trust property.

Section
105-278

Historic properties.

Section
105-278.1

Exemption of real and personal property owned by units of government.

Section
105-278.2

Burial property.

Section
105-278.3

Real and personal property used for religious purposes.

Section
105-278.4

Real and personal property used for educational purposes.

Section
105-278.5

Real and personal property of religious educational assemblies used for religious and educational purposes.

Section
105-278.6

Real and personal property used for charitable purposes.

Section
105-278.6A

Qualified retirement facility.

Section
105-278.7

Real and personal property used for educational, scientific, literary, or charitable purposes.

Section
105-278.8

Real and personal property used for charitable hospital purposes.

Sections
105-278.9

Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21.

Sections
105-279

Repealed by Session Laws 1981, c. 819, s. 2.

Sections
105-280

Repealed by Session Laws 1973, c. 695, s. 4.

Sections
105-281

Repealed by Session Laws 1973, c. 695, s. 10.

Sections
105-282

Repealed by Session Laws 1973, c. 695, s. 8.

Section
105-282.1

Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax.

Sections
105-282.2 through 105-282.6 - through 105

282.Reserved for future codification purposes.