{"data":{"id":"us-nc/n.c.-gen.-stat.-63a-5","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 63A-5","heading":"Taxation of property of Authority.","body":"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.)","path":["Chapter 63A. North Carolina Global TransPark Authority."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_63A/GS_63A-5.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:07:37Z","sha256":"758d8643df9447445bc4efbbb32d6ae05a2ea9d2ccc102d48ce223d3899593db","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-63a-4","next":"us-nc/n.c.-gen.-stat.-63a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}