N.C. Gen. Stat. § 105-274
Property subject to taxation
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(a) All property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is:
(1) Excluded from the tax base by a statute of statewide application enacted under the classification power accorded the General Assembly by Article V, § 2(2), of the North Carolina Constitution, or
(2) Exempted from taxation by the Constitution or by a statute of statewide application enacted under the authority granted the General Assembly by Article V, § 2(3), of the North Carolina Constitution.
(b) No provision of this Subchapter shall be construed to exempt from taxation any property situated in this State belonging to any foreign corporation unless the context of the provision clearly indicates a legislative intent to grant such an exemption. (1939, c. 310, ss. 303, 1800; 1961, c. 1169, s. 8; 1967, c. 1185; 1971, c. 806, s. 1.)
Notes of Decisions
Cited in 21
cases, 1978–2019 · leading case: In Re the Appeal of the Atlantic Coast Conference
In Re the Appeal of the Atlantic Coast Conference (1993)
“N.C.G.S. § 105-274. In addition, statutes exempting property are construed so that everything is excluded except that which clearly comes within the scope of the language used.”
In re the Appeal of Blue Ridge Housing of Bakersville LLC (2013)
“2d 641, 645 (1995); see also N.C. Gen. Stat. § 105-274 (2011). N.C. Gen.”
In Re the Appeal of Southeastern Baptist Theological Seminary, Inc. (1999)
“The County contends that the Seminary failed to meet that burden, arguing that “there was insufficient evidence adduced at hearing to support exemption of the subject property under N.C. Gen. Stat. § 105-278.4 [] as a matter of law .”
In re the Appeal of Dickey (1993)
“The law in effect at the time the Dickeys filed their 1989 property listing and when the Assessor notified the Dickeys in June, 1990, of the “discovered improvements” on the Dickeys’ lot provided: (1) The phrase “discovered property” shall include property that was not listed by…”
Edward Valves, Inc. v. Wake County (1995)
“North Carolina General Statutes §§ 105-276 and 105-317.”
In Re the Appeal of Plushbottom & Peabody, Ltd. (1981)
“G.S. 105-274 provides that all property — real and personal — within the jurisdiction of this state, whether owned by a foreign corporation or a domestic corporation, is subject to taxation unless specifically excluded or exempted from the tax base.”
In re Davis (2017)
“The doctrine of merger discussed supra dictates that the Tax Judgments are the basis for the Applicants’ claim and not N.C. Gen. Stat. § 105-274 . In North Carolina— [w]hen a plaintiff recovers a valid and final judgment, his or her original claim is extinguished and the rights…”
In re Appeal of Bassett Furniture Industries, Inc. (1986)
“G.S. 105-274(a) provides that “[a]ll property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is: [Defined exclusions and exemptions not pertinent to this appeal.”
In re Notice of Attachment & Garnishment Issued by Catawba County Tax Collector Against Nuzum-Cross Chevrolet, Inc. (1982)
“” We hold that the transposing error in this case is an “immaterial irregularity” within the meaning of the statute. Although our holding means that the county will be able to go back two years (from 1978 to 1976) to correct its own error, it should be remembered that under the…”
In Re Appeal of Sas Institute Inc. (2009)
“N.C. Gen. Stat. § 105-274 (a) provides that “[a]ll property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is [excluded or exempted by North Carolina statute or the North Carolina Constitution].”
In Re the Appeal of R. J. Reynolds Tobacco Co. (1985)
“G.S. 105-274 provides that all property-real and personal —within the jurisdiction of this State, whether owned by a foreign or domestic corporation is subject to taxation unless specifically excluded or exempted.”
In re the Appeal of North Carolina Forestry Foundation, Inc. (1978)
“Where the fee is nonexempt, the lease is not intangible personal property and is taxable to the owner, as is all real and personal property not exempt under G.S. 105-274. The Foundation’s exclusion of the long-term lease from the assessment of ad valorem taxes is directly…”
— N.C. Gen. Stat. § 105-274(1992) — 1 case
— N.C. Gen. Stat. § 105-274(a) — 4 cases
In re Notice of Attachment & Garnishment Issued by Catawba County Tax Collector Against Nuzum-Cross Chevrolet, Inc. (1982)
“” We hold that the transposing error in this case is an “immaterial irregularity” within the meaning of the statute. Although our holding means that the county will be able to go back two years (from 1978 to 1976) to correct its own error, it should be remembered that under the…”
In re Appeal of Bassett Furniture Industries, Inc. (1986)
“G.S. 105-274(a) provides that “[a]ll property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is: [Defined exclusions and exemptions not pertinent to this appeal.”
In Re Appeal of Sas Institute Inc. (2009)
“N.C. Gen. Stat. § 105-274 (a) provides that “[a]ll property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is [excluded or exempted by North Carolina statute or the North Carolina Constitution].”
— N.C. Gen. Stat. § 105-274(a)(1) — 1 case
In re: Aaron's Inc. (2019)
— N.C. Gen. Stat. § 105-274(b) — 1 case
In re Appeal of Bassett Furniture Industries, Inc. (1986)
“G.S. 105-274(a) provides that “[a]ll property, real and personal, within the jurisdiction of the State shall be subject to taxation unless it is: [Defined exclusions and exemptions not pertinent to this appeal.”
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