\nThe Association shall be exempt from payment of all fees and all taxes levied by this State or any of its political subdivisions, except taxes levied on real or personal property. (1985 (Reg. Sess., 1986), c. 928, s. 1(b).)
North Carolina Legal Code
§ 97.138
Source: https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByChapter/Chapter_97.html· Version 2026