NC General Statutes

N.C. Gen. Stat. § 153A-276 (2026)

Financing public enterprises

✓ current as of July 2026

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Subject to the restrictions, limitations, procedures, and regulations otherwise provided by law, a county may finance the cost of a public enterprise by levying taxes, borrowing money, and appropriating any other revenues, and by accepting and administering gifts and grants from any source. (1973, c. 822, s. 1.)

Notes of Decisions

Cited in 2 cases, 1990–1990 · leading case: McNeill v. Harnett Cnty., 398 S.E.2d 475 (N.C. 1990).

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McNeill v. Harnett Cnty., 398 S.E.2d 475 (N.C. 1990). · cites it 15× “N.C.G.S. § 153A-276, “Financing public enterprises,” provides as follows: Subject to the restrictions, limitations, procedures, and regulations otherwise provided by law, a county may finance the cost of a public enterprise by levying taxes, borrowing money, and appropriating…”

McNeill v. Harnett Cnty., 387 S.E.2d 206 (N.C. Ct. App. 1990). · cites it 2× “Section 153A-276 provides that “[s]ubject to the restrictions, limitations, procedures, and regulations otherwise provided by law, a county may finance the cost of a public enterprise by levying taxes, [etc.”

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