143B-1260. Tax exemptions.
The authority shall be exempt from the payment of any taxes or fees to the State or any subdivisions thereof, or to any officer or employee of the State or any subdivision thereof. The property of an authority shall be exempt from all local, municipal and county taxes, and for the purpose of such tax exemption, it is hereby declared as a matter of legislative determination that an authority is and shall be deemed to be a municipal corporation. (1945, c. 460, s. 11; 2015-241, s. 24.1(g); 2015-268, s. 7.3(a).)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 143B - Executive Organization Act of 1973
Article 14 - Department of Military and Veterans Affairs.
§ 143B-1211 - Powers and duties of the Department of Military and Veterans Affairs.
§ 143B-1212 - Personnel of the Department of Military and Veterans Affairs.
§ 143B-1215 - Copies of records to be furnished to the Department of Military and Veterans Affairs.
§ 143B-1216 - Confidentiality of Department of Military and Veterans Affairs records.
§ 143B-1217 - Military Presence Stabilization Fund.
§ 143B-1220 - Veterans' Affairs Commission creation, powers and duties.
§ 143B-1221 - Veterans' Affairs Commission members; selection; quorum; compensation.
§ 143B-1221.1 - Strategic plan.
§ 143B-1222 - Veterans' Affairs Commission Advisory Committee members; compensation.
§ 143B-1226 - Classes or categories of eligibility under which scholarships may be awarded.
§ 143B-1227 - Administration and funding.
§ 143B-1228 - Report on scholarships.
§ 143B-1236 - Governor's Jobs for Veterans Committee authority to receive grants-in-aid.
§ 143B-1242 - Application of Part.
§ 143B-1243 - Purpose of Part.
§ 143B-1244 - Rights conferred; limitation.
§ 143B-1248 - Rights conferred.
§ 143B-1251 - Finding and declaration of necessity.
§ 143B-1253 - Creation of authority.
§ 143B-1254 - Appointment, qualifications and tenure of commissioners.
§ 143B-1255 - Duty of the authority and commissioners of the authority.
§ 143B-1256 - Interested commissioners or employees.
§ 143B-1257 - Removal of commissioners.
§ 143B-1258 - Powers of authority.
§ 143B-1259 - Zoning and building laws.
§ 143B-1262 - Exemption from Local Government and County Fiscal Control Acts.
§ 143B-1263 - Conveyance, lease or transfer of property by a city or county to an authority.
§ 143B-1264 - Contracts, etc., with federal government.
§ 143B-1265 - Part controlling.
§ 143B-1270 - Validity of acts of agent performed after death of principal.
§ 143B-1271 - Affidavit of agent as to possessing no knowledge of death of principal.
§ 143B-1272 - Report of "missing" not to constitute revocation.
§ 143B-1273 - Part not to affect provisions for revocation.
§ 143B-1275 - Protecting status of State employees in Armed Forces, etc.
§ 143B-1276 - Korean and Vietnam veterans; benefits and privileges.
§ 143B-1277 - Wearing of medals by public safety personnel.
§ 143B-1281 - Veteran defined.
§ 143B-1282 - Priority defined.
§ 143B-1283 - Coverage defined.
§ 143B-1284 - Priority employment assistance directed.
§ 143B-1285 - Implementation and performance measures.
§ 143B-1292 - Exemption from certificate of need.
§ 143B-1293 - North Carolina Veterans Home Trust Fund.
§ 143B-1295 - Contracted operation of homes.
§ 143B-1297 - Admission and dismissal authority.
§ 143B-1298 - Eligibility and priorities.
§ 143B-1299 - Deposit required.
§ 143B-1300 - Report and budget.
§ 143B-1301 - Detailed annual report.
§ 143B-1310 - Commission established; purpose; transaction of business.