N.C. Gen. Stat. § 163-284.1: Special district elections conducted by county.

All elections held in and for a sanitary district, fire district or other special district, including school administrative units, shall be conducted by the county board of elections notwithstanding the fact that the taxes of the special district may be levied by a city. (1971, c. 835, s. 1; 2017-6, s. 3; 2018-146, s. 3.1(a), (b).)