{"data":{"id":"us-nc/n.c.-gen.-stat.-159-44","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 159-44","heading":"Definitions.","body":"The words and phrases defined in this section shall have the meanings indicated when used in this Article, unless the context clearly requires another meaning:\n(1)\t\"Finance officer\" means the officer performing the duties of finance officer of a unit of local government pursuant to G.S. 159-24 of the Local Government Budget and Fiscal Control Act.\n(2)\t\"Governing board\" or \"board\" means the governing body of a unit of local government.\n(3)\t\"Sinking fund\" means a fund held for the retirement of term bonds.\n(4)\t\"Unit,\" \"unit of local government,\" or \"local government\" means counties; cities, towns, and incorporated villages; consolidated city-counties, as defined by G.S. 160B-2(1); sanitary districts; mosquito control districts; hospital districts; merged school administrative units described in G.S. 115C-513; metropolitan sewerage districts; metropolitan water districts; metropolitan water and sewerage districts; county water and sewer districts; regional public transportation authorities; and special airport districts.\n(5)\t\"Utility or public service enterprise\" includes:\na.\tElectric power transmission and distribution systems;\nb.\tWater supply facilities and distribution systems;\nc.\tSewage collection and disposal systems;\nd.\tGas transmission and distribution systems;\ne.\tPublic transportation systems, including but not limited to bus lines, ferries, and mass transit systems;\nf.\tSolid waste collection and disposal systems and facilities;\ng.\tCable television systems;\nh.\tOff-street parking facilities and systems;\ni.\tPublic auditoriums, coliseums, stadiums and convention centers;\nj.\tAirport;\nk.\tHospitals and other health-related facilities; and\nl.\tStructural and natural stormwater and drainage systems of all types. (1971, c. 780, s. 1; 1973, c. 494, s. 3; 1977, c. 466, s. 2; 1979, c. 727, s. 2; 1989, c. 643, s. 3; c. 740, s. 3; 1991, c. 325, s. 4; 1995, c. 461, s. 10; 1997-456, s. 27; 2013-50, s. 3.)","path":["Chapter 159. Local Government Finance.","SUBCHAPTER IV. LONG-TERM FINANCING.","Article 4. Local Government Bond Act.","Part 1. Operation of Article."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_159/GS_159-44.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:24:52Z","sha256":"7e51731ad55d9d5d6c75323cc1e13f62d41b860ec69d480596a1f51a02446361","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-159-43","next":"us-nc/n.c.-gen.-stat.-159-45"},"notice":"GroundRules: Original legal text. Not legal advice."}