NC General Statutes

N.C. Gen. Stat. § 159-44 (2026)

Definitions

✓ current as of July 2026

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The words and phrases defined in this section shall have the meanings indicated when used in this Article, unless the context clearly requires another meaning:

(1) "Finance officer" means the officer performing the duties of finance officer of a unit of local government pursuant to G.S. 159-24 of the Local Government Budget and Fiscal Control Act.

(2) "Governing board" or "board" means the governing body of a unit of local government.

(3) "Sinking fund" means a fund held for the retirement of term bonds.

(4) "Unit," "unit of local government," or "local government" means counties; cities, towns, and incorporated villages; consolidated city-counties, as defined by G.S. 160B-2(1); sanitary districts; mosquito control districts; hospital districts; merged school administrative units described in G.S. 115C-513; metropolitan sewerage districts; metropolitan water districts; metropolitan water and sewerage districts; county water and sewer districts; regional public transportation authorities; and special airport districts.

(5) "Utility or public service enterprise" includes:

a. Electric power transmission and distribution systems;

b. Water supply facilities and distribution systems;

c. Sewage collection and disposal systems;

d. Gas transmission and distribution systems;

e. Public transportation systems, including but not limited to bus lines, ferries, and mass transit systems;

f. Solid waste collection and disposal systems and facilities;

g. Cable television systems;

h. Off-street parking facilities and systems;

i. Public auditoriums, coliseums, stadiums and convention centers;

j. Airport;

k. Hospitals and other health-related facilities; and

l. Structural and natural stormwater and drainage systems of all types. (1971, c. 780, s. 1; 1973, c. 494, s. 3; 1977, c. 466, s. 2; 1979, c. 727, s. 2; 1989, c. 643, s. 3; c. 740, s. 3; 1991, c. 325, s. 4; 1995, c. 461, s. 10; 1997-456, s. 27; 2013-50, s. 3.)

Notes of Decisions

Cited in 1 case, 2016–2016 · leading case: City of Asheville v. State, 794 S.E.2d 759 (N.C. 2016).

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City of Asheville v. State, 794 S.E.2d 759 (N.C. 2016). · cites it 6× “Laws, at 119-20; see also N.C.G.S. § 159-44(4) (2015) (defining a “unit of local government”); id.”

— N.C. Gen. Stat. § 159-44(4) — 1 case

City of Asheville v. State, 794 S.E.2d 759 (N.C. 2016). “Laws, at 119-20; see also N.C.G.S. § 159-44(4) (2015) (defining a “unit of local government”); id.”

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