BOBBITT, Justice.
G.S. § 105-296, in pertinent part, provides: "The following real property, and no other, shall be exempted from taxation: * * * (2) Real property, tombs, vaults, and mausoleums set apart for burial purposes, except such as are owned and held for purposes of sale or rental. * * *" Unless exempted by this statute, plaintiff's real property is subject to ad valorem taxation by defendant.
"Statutes exempting specific property from taxation...
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