N.C. Gen. Stat. » Chapter 104
NC General Statutes

N.C. Gen. Stat. § 104-3 (2026)

Exemption of such lands from taxation

✓ current as of July 2026
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The lots, parcels, or tracts of land acquired under this Chapter, together with the tenements and appurtenances for the purpose mentioned in this Chapter, shall be exempt from taxation. (1870-1, c. 44, s. 3; Code, s. 3082; Rev., s. 5428; C.S., s. 8055.)

 

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Mapco v. North Carolina Dept. of Transp., 625 S.E.2d 787 (N.C. Ct. App. 2006).
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Mapco v. North Carolina Dept. of Transp., 625 S.E.2d 787 (N.C. Ct. App. 2006). · cites it 2× “Section 104-3 of the SSRS addresses these concerns.”
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