Iredell County v. Crawford

The appellant seeks to challenge the validity of the exemption contained in G.S. 105-422 on the ground that the exemption of Iredell and thirty-four other counties from the provision of the statute makes the exemption unconstitutional. He contends that such exemption violates Article II, Section 29 of the Constitution of North Carolina, which prohibits the General Assembly from passing “any local, private, or special act * * * extending the time for the assessment or collection of taxes * *

G.S. 105-422, in pertinent part, reads as follows: “No action shall be maintained by any county or…