N.C. Gen. Stat. » Chapter 117
NC General Statutes

N.C. Gen. Stat. § 117-19 (2026)

Taxes and assessments

✓ current as of July 2026
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(a) From and after April 20, 1965, no electric membership corporation heretofore or hereafter organized, reorganized, or domesticated under the provisions of this Chapter shall be a public agency; nor shall any such corporation be, or have the rights of, a political subdivision of the State.

(b) With respect to its properties owned and revenues received on and after January 1, 1967, each electric membership corporation operating within the State shall be subject to, and shall pay taxes and assessments under, all laws relative to State, county, municipal and other local taxes and assessments applicable to the electric light and power companies in this State, except income tax.

(c) through (e) Repealed by Session Laws 1997-6, s. 16. (1935, c. 291, s. 14; 1965, c. 287, s. 12; 1997-6, s. 16.)

 

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2011–2024 · leading case: Cape Hatteras Elec. Membership Corp. v. Lay, 708 S.E.2d 399 (N.C. Ct. App. 2011).
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Cape Hatteras Elec. Membership Corp. v. Lay, 708 S.E.2d 399 (N.C. Ct. App. 2011). · cites it 33× “Background Plaintiff Cape Hatteras Electric Membership Corporation (“CHEMC ”) was originally incorporated on 30 March 1945 under former N.C. Gen. Stat. § 117-19 for the purpose of providing-low cost electric service on a non-profit basis to consumers on Hatteras Island, North…”
Jett v. The Country Acres Ass'n of Columbus Cnty. LTD (E.D.N.C. 2024). “J§ 117-19. Plaintiffs allege that Powell enlisted the help of the remaining defendants, who live in Country Acres, in a conspiracy to terminate the homeowner’s association and to prevent Powell from being held liable to repair the subdivision.”
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