\nThe Association shall be exempt from payment of all fees and all taxes levied by this State or any of its subdivisions except taxes levied by its subdivisions on real or personal property. (1971, c. 670, s. 1.)
North Carolina Legal Code
§ 58-48-70
Source: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_58.html· Version 2026