Title: S.L. 1965-741
Category: Introduced Bill
Keywords: Bill ?

NORTH CAROLINA GENERAL ASSEMBLY
1965 SESSION

CHAPTER 741
HOUSE BILL 822

AN ACT TO AMEND G.S. 105-296 AND 105-297 TO EXEMPT FROM AD VALOREM TAXATION THE REAL AND PERSONAL PROPERTIES OF RELIGIOUS EDUCATION ASSEMBLIES, RETREATS AND OTHER SIMILAR ORGANIZATIONS MAINTAINED AND USED FOR RELIGIOUS EDUCATIONAL PURPOSES.

The General Assembly of North Carolina do enact:

Section 1.  G.S. 105-296 is hereby amended by inserting after subdivision (4) a new subdivision to read as follows:
"(4A)	Real property owned by religious educational assemblies, retreats and similar organizations, associations and corporations, including (without limitation) assembly grounds, buildings used for meetings, conferences, religious book stores, study or worship, facilities used for lodging or eating, recreational facilities and areas, and adjacent lands and facilities reasonably necessary for the convenient use of such buildings and facilities, exclusively maintained and used for the religious education, housing, feeding and recreation of the officers, employees, instructors, students, conferees and other participants in the religious educational schools, institutes, seminars, conferences, and activities sponsored or conducted by any such religious educational organization, association or corporation for the purpose of providing religious education and development of the students, conferees and other participants: Provided, however, that the exemption of this subdivision shall not apply to any assembly or other similar organization organized or operated for profit, or if any officer, shareholder, member, or employee thereof or other individual shall be entitled to receive any pecuniary profit from the operations thereof, except reasonable compensation for services. Any such building or facility shall be deemed to be exclusively maintained and used for the exempt purposes herein defined, whether operated through the employees of the exempt assembly or similar organization or through a contractual arrangement, notwithstanding the fact that the building or facility is incidentally available to and patronized by the general public so long as there is no material amount of business or patronage with the general public."
Sec. 2.  G.S. 105-296, subdivision (7) is hereby amended by inserting after "(4)" and before "(5)" the following: "(4A)".
Sec. 3.  G.S. 105-297 is hereby amended by inserting after subdivision(3) a new subdivision to read as follows:
"(3A)	Personal property owned by religious educational assemblies, retreats and similar organizations, associations and corporations exclusively maintained and used in connection with buildings, facilities and areas exempt from taxation under the provisions of G.S. 105-296, subdivision (4A)."
Sec. 4.  All laws and clauses of laws in conflict with this Act are hereby repealed.
Sec. 5.  This Act shall be in full force and effect from and after its ratification.
In the General Assembly read three times and ratified, this the 28th day of May, 1965.