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5/18/2018 https: / /www.ncleg.net/gascripts/ statutes /statutelookup.pl ?statute= 105 -275
<br />(44) Free samples of drugs that are required by federal law to be dispensed only on preription
<br />and are given to physicians and other medical practitioners to dispense free of charge in the
<br />course of their practice.
<br />(45) Eighty percent (80 %) of the appraised value of a solar energy electric system. For purposes of
<br />this subdivision, the term "solar energy electric system" means all equipment used directly
<br />and exclusively for the conversion of solar energy to electricity.
<br />(46) Real property that is occupied by a charter school and is wholly and exclusively used for
<br />educational purposes as defined in G.S. 105- 278.4(f) regardless of the ownership of the
<br />property.
<br />(47) (Effective for taxes imposed for taxable years beginning on or after July 1, 2015) Energy
<br />mineral interest in property for which a permit has not been issued under G.S. 113 -395. For
<br />the purposes of this subdivision, "energy mineral" has the same meaning as in G.S. 105-
<br />187.76.
<br />(48) Real and personal property located on lands held in trust by the United States for the Eastern
<br />Band of Cherokee Indians, regardless of ownership.
<br />(49) (Effective for taxes imposed for taxable years beginning on or after July 1, 2018) A
<br />mobile classroom or modular Ludt that is occupied by a school and is wholly and exclusively
<br />used for educational purposes, as defined in G.S. 105- 278.4(f), regardless of the ownership of
<br />the property. For the purposes of this subdivision, the term "school" means a public school,
<br />including any school operated by a local board of education in a local school administrative
<br />unit; a nonprofit charter school; a regional school; a nonprofit nonpublic school regulated
<br />under Article 39 of Chapter 115C of the General Statutes; or a community college established
<br />under Article 2 of Chapter 115D of the General Statutes. (1939, c. 310, s. 303; 1961, c. 1169,
<br />s. 8; 1967, c. 1185; 1971, c. 806, s. 1; c. 1121, s. 3; 1973, cc. 290, 451; c. 476, s. 128; c. 484;
<br />c. 695, s. 1; c. 790, s. 1; cc. 904, 962, 1028, 1034, 1077; c. 1262, s. 23; c. 1264, s. 1; 1975, cc.
<br />566, 755; c. 764, s. 6; 1977, c. 771, s. 4; c. 782, s. 2; c. 1001, ss. 1, 2; 1977, 2nd Sess., c.
<br />1200, s. 4; 1979, c. 200, s. 1; 1979, 2nd Sess., c. 1092; 1981, c. 86, s. 1; 1981 (Reg. Sess.,
<br />1982), c; 1244, ss. 1, 2; 1983, c. 643, ss. 1, 2; c. 693; 1983 (Reg. Sess., 1984), c. 1060; 1985,
<br />c. 510, s. 1; c. 656, s. 37; 1985 (Reg. Sess., 1986), c. 982, s. 18; 1987, c. 356; c. 622, s. 2; c.
<br />747, s. 8; c. 777, s. 6; c. 813, ss. 5, 6, 22; c. 850, s. 17; 1987 (Reg. Sess., 1988), c. 1041, s.
<br />1.1; 1989, c. 148, s. 4; c. 168, s. 6; c. 705; c. 723, s. 1; c. 727, ss. 28, 29; 1991, c. 717, s. 1;
<br />1991 (Reg. Sess., 1992), c. 975, s. 2; 1993, c. 459, s. 2; 1993 (Reg. Sess., 1994), c. 745, s. 39;
<br />1995, c. 41, s. 2; c. 509, s. 51; 1995 (Reg. Sess., 1996), c. 646, s. 12; 1997 -23, ss. 1, 3, 9;
<br />1997 -443, s. 11A.119(a); 1997 -456, s. 27; 1998 -55, ss. 10, 18; 1998 -212, s. 29A.18(a); 1999-
<br />337, s. 35(a); 2000 -2, s. 1; 2000 -18, s. 1, 2000 -140, ss. 71, 72(a); 2001 -84, s. 3; 2001 -427, s.
<br />15(a); 2001 -474, s. 8; 2002 -104, s. 1; 2003 -284, s. 43A.1; 2007 -477, s. 1; 2007 -527, s. 37;
<br />2008 -35, s. 2.1; 2008 -107, s. 28.11(a); 2008 -134, s. 72; 2008 -144, s. 1; 2008 -146, ss. 4.1, 5.1;
<br />2008 -171, ss. 7(a), (b); 2009 -445, s. 21; 2010 -95, s. 15; 2011 -123, s. 1; 2011 -274, s. 1; 2012-
<br />120, s. 1(a); 2013 -259, s. 1; 2013 -355, s. 3; 2013 -375, s. 3(a); 2014 -4, s. 18; 2015 -241, s.
<br />14.30(u); 2015 -262, s. 1(a); 2016 -94, s. 38.6(a); 2017 -204, s. 5.4(a).)
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