§ 105-274. Property subject to taxation

§ 105-275. Property classified and excluded from the tax base

§ 105-275.1. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002

§ 105-275.2. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002

§ 105-276. Taxation of intangible personal property

§ 105-277. Property classified for taxation at reduced rates; certain deductions

§ 105-277.001. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002

§ 105-277.01. Certain farm products classified for taxation at reduced valuation

§ 105-277.1. Elderly or disabled property tax homestead exclusion

§ 105-277.1A. Repealed by Session Laws 2001-424, s. 34.15, as amended by Session Laws 2002-126, 30A.1, effective July 1, 2002

§ 105-277.1B. Property tax homestead circuit breaker

§ 105-277.1C. Disabled veteran property tax homestead exclusion

§ 105-277.1D. (Effective for taxes imposed for taxable years beginning on or after July 1, 2010. See note for repeal.) Inventory property tax deferral

§ 105-277.1E. Reserved for future codification purposes

§ 105-277.1F. Uniform provisions for payment of deferred taxes

§ 105-277.2. Agricultural, horticultural, and forestland - Definitions

§ 105-277.3. Agricultural, horticultural, and forestland - Classifications

§ 105-277.4. Agricultural, horticultural and forestland - Application; appraisal at use value; appeal; deferred taxes

§ 105-277.5. Agricultural, horticultural and forestland - Notice of change in use

§ 105-277.6. Agricultural, horticultural and forestland - Appraisal; computation of deferred tax

§ 105-277.7. Use-Value Advisory Board

§ 105-277.8. (Effective for taxes imposed for taxable years beginning on or after July 1, 2012) Taxation of property of nonprofit homeowners' association

§ 105-277.9. Taxation of property inside certain roadway corridors

§ 105-277.9A. (See note for repeal) Taxation of improved property inside certain roadway corridors

§ 105-277.10. Taxation of precious metals used or held for use directly in manufacturing or processing by a manufacturer

§ 105-277.11. Taxation of property subject to a development financing district agreement

§ 105-277.12. Antique airplanes

§ 105-277.13. Taxation of improvements on brownfields

§ 105-277.14. Taxation of working waterfront property

§ 105-277.15. Taxation of wildlife conservation land

§ 105-277.15A. (Effective for taxes imposed for taxable years beginning on or after July 1, 2013) Taxation of site infrastructure land

§ 105-277.16. Taxation of low-income housing property

§ 105-277.17. Taxation of community land trust property

§ 105-278. Historic properties

§ 105-278.1. Exemption of real and personal property owned by units of government

§ 105-278.2. Burial property

§ 105-278.3. Real and personal property used for religious purposes

§ 105-278.4. Real and personal property used for educational purposes

§ 105-278.5. Real and personal property of religious educational assemblies used for religious and educational purposes

§ 105-278.6. Real and personal property used for charitable purposes

§ 105-278.6A. Qualified retirement facility

§ 105-278.7. Real and personal property used for educational, scientific, literary, or charitable purposes

§ 105-278.8. Real and personal property used for charitable hospital purposes

§ 105-278.9. Repealed by Session Laws 1985 (Reg. Sess., 1986), c. 982, s. 21

§ 105-279. Repealed by Session Laws 1981, c. 819, s. 2

§ 105-280. Repealed by Session Laws 1973, c. 695, s. 4

§ 105-281. Repealed by Session Laws 1973, c. 695, s. 10

§ 105-282. Repealed by Session Laws 1973, c. 695, s. 8

§ 105-282.1. Applications for property tax exemption or exclusion; annual review of property exempted or excluded from property tax

§§ 105-282.2 through 105-282.6. Reserved for future codification purposes