{"data":{"id":"us-nc/n.c.-gen.-stat.-105-278.2","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 105-278.2","heading":"Burial property.","body":"(a)\tCommercial Property. - Real property set apart for burial purposes that is owned and held for purposes of (i) sale or rental or (ii) sale of burial rights therein is exempt from taxation. A single application is required under G.S. 105-282.1 for property exempt under this subsection.\n(b)\tOther Property. - Real property set apart for burial purposes not owned and held for a purpose listed in subsection (a) of this section is exempt from taxation. No application is required under G.S. 105-282.1 for property exempt under this subsection. A local government cannot deny the exemption provided under this subsection to a taxpayer that lacks a survey or plat detailing the exempt property.\n(c)\tTerms. - For purposes of this section, the term \"real property\" includes land, tombs, vaults, monuments, and mausoleums, and the term \"burial\" includes entombment. (1973, c. 695, s. 4; 1987, c. 724; 2018-113, s. 15; 2021-180, s. 42.12(a).)","path":["","SUBCHAPTER II. LISTING, APPRAISAL, AND ASSESSMENT OF PROPERTY AND COLLECTION OF TAXES ON PROPERTY.","Article 12. Property Subject to Taxation."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-278.2.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:15:52Z","sha256":"090abca58e8b847961c7698f9902f3e97157ebb70cceccca2bbd78bf29257bf9","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-105-278.1","next":"us-nc/n.c.-gen.-stat.-105-278.3"},"notice":"GroundRules: Original legal text. Not legal advice."}