North Carolina § 117-19 - Taxes and assessments.
Full text of North Carolina North Carolina General Statutes § 117-19 — Taxes and assessments., with citation guidance and answers to common questions.
§ 117-19. Taxes and assessments.
From and after April 20, 1965, no electric membership corporation heretofore or hereafter organized, reorganized, or domesticated under the provisions of this Chapter shall be a public agency; nor shall any such corporation be, or have the rights of, a political subdivision of the State. With respect to its properties owned and revenues received on and after January 1, 1967, each electric membership corporation operating within the State shall be subject to, and shall pay taxes and assessments under, all laws relative to State, county, municipal and other local taxes and assessments applicable to the electric light and power companies in this State, except income tax. through (e) Repealed by Session Laws 1997-6, s. 16. History (1935, c. 291, s. 14; 1965, c. 287, s. 12; 1997-6, s. 16.) Legal Periodicals. - For 1997 legislative survey, see 20 Campbell L. Rev. 481.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 117-19
What does North Carolina General Statutes § 117-19 cover?
Section 117-19 ("Taxes and assessments.") 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 § 117-19?
A common citation format is "North Carolina General Statutes § 117-19" (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 § 117-19 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.