North Carolina § 105-508 - Special districts.
Full text of North Carolina North Carolina General Statutes § 105-508 — Special districts., with citation guidance and answers to common questions.
§ 105-508. Special districts.
Authority. - A transportation authority may create a special district as provided in Parts 4 and 5 of this Article. A special district is subject to the provisions of this Part as well as the Part under which it was created. A special district created under this Article is a local government body corporate and politic and has the power to carry out the purposes of the Part under which it is established. Governance. - The following entity shall serve ex officio as the governing board and be responsible for budget adoption and the operation and management of the transit services provided by the district: The board of trustees of the transportation authority, if the special district consists of multiple counties. If the special district is expanded under G.S. 105-509(d) or G.S. 105-510(d) to include more than one county, then the board of trustees of the transportation authority shall become the governing board of the district beginning on the first day of the next fiscal year after expansion of the district. The county board of commissioners, if the special district consists of one county. The board may contract with the transportation authority as needed. Filing Requirement. - The transportation authority creating a special district shall name it and file with the Secretary of State the documents creating the district, and shall also file notice of the addition to and removal from the district of any counties, or of the abolition of the special district. History (2009-527, s. 2(b).) Editor's Note. - Session Laws 2009-527, s. 7, made this Part effective August 27, 2009. Session Laws 1997-417, s. 1(b), as amended by Session Laws 2009-527, s. 2(b), has been codified as Article 43, Parts 1 and 2 at the direction of the Revisor of Statutes, effective August 27, 2009. Initially, Session Laws 1997-417, s. 1(a) provided that s. 1(b) would apply to Mecklenburg County only. Session Laws 2009-527, s. 2(a), recodified Session Laws 1997-417, s. 1(a) as G.S. 105-510.1 (subsequently renumbered as G.S. 105-507.4 ), making only Part 2 of Article 43 applicable to Mecklenburg County. Session Laws 2009-527, s. 2(b) enacted Parts 3 through 5 of this Article, effective August 27, 2009, and those Parts were also applicable to certain localities only. However, because of the general applicability of certain portions of the act, the entire act has been codified at the direction of the Revisor of Statutes. This section was enacted as G.S. 105-510.5 by Session Laws 2009-527, s. 2(b), and was renumbered as this section at the direction of the Revisor of Statutes. Session Laws 1997-417, s. 7, as amended by Session Laws 2009-527, s. 2(c), provides: "A tax levied under Article 43 of Chapter 105 of the General Statutes does not apply to construction materials purchased to fulfill a lump sum or unit price contract entered into or awarded before the effective date of the levy or entered into or awarded pursuant to a bid made before the effective date of the levy when the construction materials would otherwise be subject to the tax levied under Article 43 of Chapter 105 of the General Statutes."
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 105-508
What does North Carolina General Statutes § 105-508 cover?
Section 105-508 ("Special districts.") 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 § 105-508?
A common citation format is "North Carolina General Statutes § 105-508" (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 § 105-508 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.