Wake County v. Ingle

Plaintiffs have two assignments of error reading as follows:

“The plaintiffs except to the failure of the Court to find as a fact and as a conclusion of law that the defendant is not exempt from taxation by virtue of the provisions of G.S. 105-296(3).

“The plaintiffs except to the judgment allowing the defendant to be exempt from taxation by virtue of the provisions of G.S. 105-296(3).”

The North Carolina Constitution, Article Y, section 5, declares in respect to property exempt from taxation that “the General Assembly may exempt cemeteries and property held for educational, scientific,…