BROCK, Justice.
This appeal involves an attempt by the Towns of Chapel Hill and Carrboro and by Orange County to tax certain real and personal properties owned by the University of North Carolina. As a preface to our discussion of the issues raised by the appeal, we note that the University of North Carolina is a constitutionally created body. It was established by Section 41 of the (1776) North Carolina Constitution, and was incorporated as a body politic with perpetual...
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