Bill Text: NC S210 | 2011-2012 | Regular Session | Amended

North Carolina Senate Bill 210 (Prior Session Legislation)

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-Amended.html

GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2011

S 1

SENATE BILL 210

Short Title: Religious Orgs./ Clarify Prop. Tax Exemption.		(Public)
Sponsors:	Senators Daniel, Hunt; Apodaca, Blake, Brunstetter, Davis, Forrester, Harrington, Newton, Rabon, Soucek, and Tucker.
Referred to:	Finance.

March 7, 2011

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.