North Carolina § 153A-188 - Lands exempt from assessment.
Full text of North Carolina North Carolina General Statutes § 153A-188 — Lands exempt from assessment., with citation guidance and answers to common questions.
§ 153A-188. Lands exempt from assessment.
Except as provided in this Article, no land within a county is exempt from special assessments except land belonging to the United States that is exempt under the provisions of federal statutes and, in the case of water or sewer projects, land within any floodway delineated by a local government pursuant to Chapter 143 , Article 21, Part 6. In addition, in the case of water or sewer projects, land owned, leased, or controlled by a railroad company is exempt from assessments by a county to the same extent that it would be exempt from assessments by a city under G.S. 160A-222 . History (1963, c. 958, s. 1; 1973, c. 822, s. 1.) Local Modification. - Brunswick: 1987, c. 712.
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 153A-188
What does North Carolina General Statutes § 153A-188 cover?
Section 153A-188 ("Lands exempt from assessment.") 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 § 153A-188?
A common citation format is "North Carolina General Statutes § 153A-188" (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 § 153A-188 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.