NORTH CAROLINA GENERAL ASSEMBLY

1971 SESSION

 

 

CHAPTER 606

HOUSE BILL 1021

 

 

AN ACT AMENDING G.S. 105-296 TO CLARIFY THE AD VALOREM TAX EXEMPTION PROVIDED FOR BUILDINGS OWNED BY CHURCHES OR RELIGIOUS BODIES USED FOR THE RESIDENCE OF MINISTERS.

 

The General Assembly of North Carolina do enact:

 

Section 1.  G.S. 105-296 is hereby amended by rewriting subsection (3) thereof in its entirety, to read as follows:

"(3)      Buildings, with the land upon which they are situated, lawfully owned and held by churches or religious bodies, wholly and exclusively used for religious worship or for the residence of the minister of any such church or religious body or for the residence of any full‑time employee of any church or religious body who is a minister and whose duties in his employment include pastoral or preaching responsibilities or occupied gratuitously by one other than the owner which if a church or religious body were the owner, would qualify for the exemption under this section, together with the additional adjacent land reasonably necessary for the convenient use of any such building."

Sec. 2.  This act shall be effective from and after its ratification.

In the General Assembly read three times and ratified, this the 17th day of June, 1971.