115C-520. Vehicles owned by boards of education.
All school buses, trucks, automobiles and other motor vehicles owned by local boards of education and used for transporting pupils to and from school or used by other school personnel in the performance of their work, shall be exempt from taxation, but all such vehicles shall be duly registered in the Division of Motor Vehicles as provided in G.S. 20-84. (1955, c. 1372, art. 15, s. 4; 1975, c. 716, s. 5; 1981, c. 423, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 115C - Elementary and Secondary Education
Article 37 - School Sites and Property.
§ 115C-517 - Acquisition of sites.
§ 115C-518 - Disposition of school property; easements and rights-of-way.
§ 115C-519 - Deeds to property.
§ 115C-520 - Vehicles owned by boards of education.
§ 115C-521 - Erection of school buildings.
§ 115C-521.1 - Building standards for preschool students.
§ 115C-522 - Provision of equipment for buildings.
§ 115C-523 - Care of school property.
§ 115C-523.1 - Duty to insure public school property.
§ 115C-523.2 - Flood insurance.
§ 115C-524 - Repair of school property; use of buildings for other than school purposes.
§ 115C-526 - Reward for information leading to arrest of persons damaging school property.
§ 115C-527 - Use of schools and other public buildings for political meetings.
§ 115C-528 - Lease purchase and installment purchase contracts for certain equipment.
§ 115C-529 - Useful life guidelines.
§ 115C-530 - Operational leases of school buildings and school facilities.