NORTH CAROLINA GENERAL ASSEMBLY

1975 SESSION

CHAPTER 848

HOUSE BILL 888

AN ACT TO EXEMPT PROPERTY OF RELIGIOUS ORGANIZATIONS WHICH IS MADE AVAILABLE AS A RESIDENCE FOR CUSTODIANS AND CARETAKERS.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-278.3(d)(1) as the same appears in 1972 Volume 2D to the General Statutes is hereby amended by adding the following sentence at the end thereof:

"Provided, however, that where part of property which otherwise qualifies for the exemption provided herein is made available as a residence for an individual who provides guardian, janitorial and custodial services for such property, or who oversees and supervises qualifying activities upon and in connection with said property, the entire property shall be considered as wholly and exclusively used for a religious purpose."

Sec. 2.  This act shall become effective January 1, 1976.

In the General Assembly read three times and ratified, this the 26th day of June, 1975.