Bill Text: NC S210 | 2011-2012 | Regular Session | Introduced
Bill Title: Religious Orgs./ Clarify Prop. Tax Exemption
Spectrum: Partisan Bill (Republican 12-0)
Status: (Introduced - Dead) 2011-03-07 - Ref To Com On Finance [S210 Detail]
Download: North_Carolina-2011-S210-Introduced.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2011
S D
SENATE DRS15047-ME-21 (02/09)
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Short Title: Religious Orgs./ Clarify Prop. Tax Exemption. |
(Public) |
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Sponsors: |
Senators Daniel and Hunt (Primary Sponsors). |
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Referred to: |
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A BILL TO BE ENTITLED
AN ACT to clarify that religious organizations are exempt from property tax.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑278.3(c) reads as rewritten:
"§ 105‑278.3. Real and personal property used for religious purposes.
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(c) The following agencies, when the other requirements of this section are met, may obtain exemption for their properties:
(1) A congregation, parish, mission, or similar local
unit of a church or religious body; or
(2) A conference, association, presbytery, diocese,
district, synod, or similar unit comprising local units of a church or
religious body.body; or
(3) A religious organization recognized by the Internal Revenue Service under section 501(c)(3) of the Code."
SECTION 2. This act is effective when it becomes law.
