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Current as of January 01, 2023 | Updated by FindLaw Staff
(a) Commercial Property.--Real property set apart for burial purposes that is owned and held for purposes of (i) sale or rental or (ii) sale of burial rights therein is exempt from taxation. A single application is required under G.S. 105-282.1 for property exempt under this subsection.
(b) Other Property.--Real property set apart for burial purposes not owned and held for a purpose listed in subsection (a) of this section is exempt from taxation. No application is required under G.S. 105-282.1 for property exempt under this subsection. A local government cannot deny the exemption provided under this subsection to a taxpayer that lacks a survey or plat detailing the exempt property.
(c) Terms.--For purposes of this section, the term “real property” includes land, tombs, vaults, monuments, and mausoleums, and the term “burial” includes entombment.
Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-278.2. Burial property - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-278-2/
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