North Carolina General Statutes
Chapter 63A - North Carolina Global TransPark Authority
§ 63A-5 - Taxation of property of Authority.

63A-5. Taxation of property of Authority.
Property owned by the Authority is exempt from taxation in accordance with Article V, 2 of the North Carolina Constitution. Property that is part of or is located on a cargo airport complex site and is not owned by the Authority, including property that is part of a special user project, is not exempt from tax due to its location. (1991, c. 749, s. 1.)