§ 153A-188. Lands exempt from assessment. - North Carolina Statutes

§ 153A‑188.  Landsexempt from assessment.

Except as provided in this Article, no land within a county is exemptfrom special assessments except land belonging to the United States that isexempt under the provisions of federal statutes and, in the case of water orsewer projects, land within any floodway delineated by a local governmentpursuant to Chapter 143, Article 21, Part 6. In addition, in the case of wateror sewer projects, land owned, leased, or controlled by a railroad company isexempt from assessments by a county to the same extent that it would be exemptfrom assessments by a city under G.S. 160A‑222. (1963, c. 958, s. 1; 1973, c. 822, s. 1.)