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ERIC Number: EJ250042
Record Type: Journal
Publication Date: 1981-Apr
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: N/A
EISSN: N/A
Taxation--Rejection of the "Public Purpose" Requirement for State Tax Exemption--In re University of North Carolina.
Massey, David Sanders
Wake Forest Law Review, v17 n2 p293-308 Apr 1981
The origin of the "public purpose" requirement in North Carolina and the contrary authority exempting property from taxation solely on the basis of state ownership is examined. The North Carolina Supreme Court declared exemptions for "public purposes" unconstitutional. (Available from: Wake Forest University School of Law, Winston-Salem, NC 27109, $4.00) (Author/MLW)
Descriptors: Constitutional Law, Court Litigation, Educational Facilities, Higher Education, Property Taxes, Public Facilities, State Courts, State Government, State Universities
Publication Type: Journal Articles; Legal/Legislative/Regulatory Materials; Opinion Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A