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NORTH CAROLINA STATUTES AND CODES

§ 115C-69. Types of districts defined.

§ 115C‑69.  Typesof districts defined.

The term "district" here used is defined to mean anyconvenient territorial division or subdivision of a county, created for thepurpose of maintaining within its boundaries one or more public schools. It mayinclude one or more incorporated towns or cities, or parts thereof, or one ormore townships, or parts thereof, all of which territory is included in acommon boundary. There shall be three different kinds of districts:

(1)        The "nontax district" is a territorial division ofa local school administrative unit under the control of the local board ofeducation, having no special local tax fund voted by the people forsupplementing State and county funds.

(2)        The "local tax district" is a territorial divisionof a local school administrative unit under the control of the local board ofeducation, having in addition to State and county funds, a special local taxfund voted by the people for supplementing State and county funds.

(3)        The "administrative district" is a territorialdivision of a  county school administrative unit under the control of a countyboard of education which is established for administrative purposes and whichconsists of any combination of one or more local tax districts, nontax areas orbond districts of the county school administrative unit. (1955, c. 1372, art. 1, s. 7; 1965, c. 584, s. 1;1981, c. 423, s. 1; 1985 (Reg. Sess., 1986), c. 975, s. 12.)

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