Salisbury Hospital, Inc. v. Rowan County

In Latta v. Jenkins, 200 N. C., 255, 156 S. E., 857, it is said: “By virtue of the provisions of section 3 of Article Y of the Constitution of North Carolina, all property, real and personal, in this State, is subject to taxation, in accordance with a uniform rule, under laws which the General Assembly is required by the Constitution to enact, without regard to its ownership, and without regard to the purposes for which specific property is held, unless exempted by or under the provisions of section 5 of said Article. The provisions of said section that property belonging to or owned by the…