(a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from taxation if wholly owned by an agency listed in subsection (c), below, and if:
(1) Wholly and exclusively used by its owner for nonprofit educational, scientific, literary, or charitable purposes as defined in subsection (f), below; or
(2) Occupied gratuitously by an agency listed in subsection (c), below, other than the owner, and wholly and exclusively used by the occupant for nonprofit educational, scientific, literary, charitable, or cultural purposes.
(b) Personal property shall be exempted from taxation if wholly owned by an agency listed in subsection (c), below, and if:
(1) Wholly and exclusively used by its owner for nonprofit educational, scientific, literary, or charitable purposes; or
(2) Gratuitously made available to an agency listed in subsection (c), below, other than the owner, and wholly and exclusively used by the possessor for nonprofit educational, scientific, literary, or charitable purposes.
(c) The following agencies, when the other requirements of this section are met, may obtain property tax exemption under this section:
(1) A charitable association or institution,
(2) An historical association or institution,
(3) A veterans' organization or association,
(4) A scientific association or institution,
(5) A literary association or institution,
(6) A benevolent association or institution, or
(7) A nonprofit community or neighborhood organization.
(d) Notwithstanding the exclusive-use requirements of subsection (a), above, if part of a property that otherwise meets the subsection's requirements is used for a purpose that would require exemption if the entire property were so used, the valuation of the part so used shall be exempted from taxation.
(e) The fact that a building or facility is incidentally available to and patronized by the general public, so long as there is no material amount of business or patronage with the general public, shall not defeat the exemption granted by this section.
(f) Within the meaning of this section:
(1) An educational purpose is one that has as its objective the education or instruction of human beings; it comprehends the transmission of information and the training or development of the knowledge or skills of individual persons.
(2) A scientific purpose is one that yields knowledge systematically through research, experimentation, or other work done in one or more of the natural sciences.
(3) A literary purpose is one that pertains to letters or literature, especially writing, publishing, and the study of literature. It includes the literature of the stage and screen as well as the performance or exhibition of works based on literature.
(4) A charitable purpose is one that has humane and philanthropic objectives; it is an activity that benefits humanity or a significant rather than limited segment of the community without expectation of pecuniary profit or reward. The humane treatment of animals is also a charitable purpose.
(5) A cultural purpose is one that is conducive to the enlightenment and refinement of taste acquired through intellectual and aesthetic training, education, and discipline. (1973, c. 695, s. 4; 1995 (Reg. Sess., 1996), c. 646, s. 15; 2005-435, ss. 59(b), 59(c).)
Notes of Decisions
Matter of Taxable Status of Prop., Etc., 263 S.E.2d 838 (N.C. Ct. App. 1980).
· cites it 9× “7(a) provides: “§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes, — (a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from…”
In Re Appeal of Eagle's Nest Found., 671 S.E.2d 366 (N.C. Ct. App. 2009).
· cites it 18× “4 (2005), and because the Foundation is not a “charitable association or institutionf,]” N.C. Gen. Stat. § 105-278.7 (2005), we affirm.”
In Re the Appeal of Barbour, 436 S.E.2d 169 (N.C. Ct. App. 1993).
· cites it 8× “Further, under N.C. Gen. Stat. § 105-278.7 (1992): (a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from taxation if wholly owned by an agency listed in subsection (c), below, and…”
In re Appeal of Pavillon Int'l, 601 S.E.2d 307 (N.C. Ct. App. 2004).
· cites it 16× “Polk County appeals the final decision of the North Carolina Property Tax Commission (“Commission”), which determined Pavilion International (“Pavilion”) was exempt from ad valorem taxation pursuant to N.C. Gen. Stat. § 105-278.7 (2003). We affirm.”
In Re the Appeal of Appalachian Student Hous. Corp., 598 S.E.2d 701 (N.C. Ct. App. 2004).
· cites it 2× “4 ; and (3) the property is owned by a nonprofit charitable organization and is used exclusively for charitable purposes, exempting the property under N.C. Gen. Stat. § 105-278.7 . The Property Tax Commission rejected each basis for ASHC’s request for exemption.”
In Re Pavillon Int'l, 601 S.E.2d 307 (N.C. Ct. App. 2004).
· cites it 16× “Polk County appeals the final decision of the North Carolina Property Tax Commission ("Commission"), which determined Pavillon International ("Pavillon") was exempt from ad valorem taxation pursuant to N.C. Gen.Stat. § 105-278.7 (2003). We affirm.”
In re the Appeal of Found. Health Sys. Corp., 386 S.E.2d 588 (N.C. Ct. App. 1989).
· cites it 2× “7 which deals with tax exemptions for “[r]eal and personal property used for educational, scientific, literary, or charitable purposes[,]” and under G.”
In Re the Appeal of Grandfather Mountain Stewardship Found., Inc., 762 S.E.2d 364 (N.C. Ct. App. 2014).
· cites it 32× “In its 24 December *563 2010 application, GMSF indicated that the tax exemption was sought due to GMSF’s status as a charitable or educational foundation pursuant to N.C. Gen. Stat. § 105-278.7 . The Avery County Tax Assessor’s Office denied GMSF’s application due to the belief…”
In Re Appeal of David H. Murdock Rsch. Inst., 725 S.E.2d 619 (N.C. Ct. App. 2012).
· cites it 4× “On 1 December 2008, DHMRI filed a late application with the County for exemption from ad valorem taxes for the year 2008 pursuant to N.C. Gen. Stat. § 105-278.1 , based on it being “for nonprofit educational, scientific, literary, or charitable purposes” under N.”
In re the Appeal of Mecklenburg Cnty., 316 S.E.2d 330 (N.C. Ct. App. 1984).
· cites it 4× “The appeal presently pending is governed principally by the terms of G.S. 105-278.7 which provide in pertinent part as follows: “(b) Personal property shall be exempted from taxation if wholly owned by an agency listed in subsection (c), below, and if: (1) Wholly and exclusively…”
— N.C. Gen. Stat. § 105-278.7(a) — 5 cases
Matter of Taxable Status of Prop., Etc., 263 S.E.2d 838 (N.C. Ct. App. 1980).
“7(a) provides: “§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes, — (a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from…”
In Re Appeal of Eagle's Nest Found., 671 S.E.2d 366 (N.C. Ct. App. 2009).
“4 (2005), and because the Foundation is not a “charitable association or institutionf,]” N.C. Gen. Stat. § 105-278.7 (2005), we affirm.”
In Re Pavillon Int'l, 601 S.E.2d 307 (N.C. Ct. App. 2004).
“Polk County appeals the final decision of the North Carolina Property Tax Commission ("Commission"), which determined Pavillon International ("Pavillon") was exempt from ad valorem taxation pursuant to N.C. Gen.Stat. § 105-278.7 (2003). We affirm.”
In Re the Appeal of Grandfather Mountain Stewardship Found., Inc., 762 S.E.2d 364 (N.C. Ct. App. 2014).
“In its 24 December *563 2010 application, GMSF indicated that the tax exemption was sought due to GMSF’s status as a charitable or educational foundation pursuant to N.C. Gen. Stat. § 105-278.7 . The Avery County Tax Assessor’s Office denied GMSF’s application due to the belief…”
— N.C. Gen. Stat. § 105-278.7(a)(1) — 1 case
— N.C. Gen. Stat. § 105-278.7(a)(2) — 1 case
Matter of Taxable Status of Prop., Etc., 263 S.E.2d 838 (N.C. Ct. App. 1980).
“7(a) provides: “§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes, — (a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from…”
— N.C. Gen. Stat. § 105-278.7(a)(l) — 1 case
In Re the Appeal of Grandfather Mountain Stewardship Found., Inc., 762 S.E.2d 364 (N.C. Ct. App. 2014).
“In its 24 December *563 2010 application, GMSF indicated that the tax exemption was sought due to GMSF’s status as a charitable or educational foundation pursuant to N.C. Gen. Stat. § 105-278.7 . The Avery County Tax Assessor’s Office denied GMSF’s application due to the belief…”
— N.C. Gen. Stat. § 105-278.7(b) — 1 case
In Re Pavillon Int'l, 601 S.E.2d 307 (N.C. Ct. App. 2004).
“Polk County appeals the final decision of the North Carolina Property Tax Commission ("Commission"), which determined Pavillon International ("Pavillon") was exempt from ad valorem taxation pursuant to N.C. Gen.Stat. § 105-278.7 (2003). We affirm.”
— N.C. Gen. Stat. § 105-278.7(b)(1) — 1 case
In re the Appeal of Mecklenburg Cnty., 316 S.E.2d 330 (N.C. Ct. App. 1984).
“The appeal presently pending is governed principally by the terms of G.S. 105-278.7 which provide in pertinent part as follows: “(b) Personal property shall be exempted from taxation if wholly owned by an agency listed in subsection (c), below, and if: (1) Wholly and exclusively…”
— N.C. Gen. Stat. § 105-278.7(c) — 3 cases
In Re Appeal of Eagle's Nest Found., 671 S.E.2d 366 (N.C. Ct. App. 2009).
“4 (2005), and because the Foundation is not a “charitable association or institutionf,]” N.C. Gen. Stat. § 105-278.7 (2005), we affirm.”
In Re Pavillon Int'l, 601 S.E.2d 307 (N.C. Ct. App. 2004).
“Polk County appeals the final decision of the North Carolina Property Tax Commission ("Commission"), which determined Pavillon International ("Pavillon") was exempt from ad valorem taxation pursuant to N.C. Gen.Stat. § 105-278.7 (2003). We affirm.”
— N.C. Gen. Stat. § 105-278.7(c)(1) — 1 case
— N.C. Gen. Stat. § 105-278.7(c)(l) — 1 case
Matter of Taxable Status of Prop., Etc., 263 S.E.2d 838 (N.C. Ct. App. 1980).
“7(a) provides: “§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes, — (a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from…”
— N.C. Gen. Stat. § 105-278.7(f)(4) — 2 cases
Matter of Taxable Status of Prop., Etc., 263 S.E.2d 838 (N.C. Ct. App. 1980).
“7(a) provides: “§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes, — (a) Buildings, the land they actually occupy, and additional adjacent land necessary for the convenient use of any such building shall be exempted from…”
In Re Pavillon Int'l, 601 S.E.2d 307 (N.C. Ct. App. 2004).
“Polk County appeals the final decision of the North Carolina Property Tax Commission ("Commission"), which determined Pavillon International ("Pavillon") was exempt from ad valorem taxation pursuant to N.C. Gen.Stat. § 105-278.7 (2003). We affirm.”
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