North Carolina § 105-277 - 12. Antique airplanes.

Full text of North Carolina North Carolina General Statutes § 105-277 — 12. Antique airplanes., with citation guidance and answers to common questions.

§ 105-277. 12. Antique airplanes.

For the purpose of this section, the term "antique airplane" means an airplane that meets all of the following conditions: It is registered with the Federal Aviation Administration and is a model year 1954 or older. It is maintained primarily for use in exhibitions, club activities, air shows, and other public interest functions. It is used only occasionally for other purposes. It is used by the owner for a purpose other than the production of income. Antique airplanes are designated a special class of property under Article V, Sec. 2(2) of the North Carolina Constitution and shall be assessed for taxation in accordance with this section. An antique airplane shall be assessed at the lower of its true value or five thousand dollars ($5,000). History (1997-355, s. 1.)

Source: official North Carolina text · Last verified 2026-08-27

Frequently Asked Questions About North Carolina § 105-277

What does North Carolina General Statutes § 105-277 cover?

Section 105-277 ("12. Antique airplanes.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite North Carolina § 105-277?

A common citation format is "North Carolina General Statutes § 105-277" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of North Carolina law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.

How does North Carolina § 105-277 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.