§ 105-282.8. Assessment and collection. - North Carolina Statutes

§105‑282.8.  Assessment and collection.

The taxes levied under thisArticle shall be assessed to the lessee or user of the exempt property andshall be collected in the same manner and to the extent as if the lessee oruser owned the property. The taxes are a debt due from the lessee or user tothe taxing unit in which the property is located and are recoverable as otheractions to collect a debt. (1981, c. 819, s. 1.)