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Chapter Five covers Property Tax Policy and Administration. A provision from 186

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Chapter Five covers Property Tax Policy and Administration. A provision from 1868 in the North Carolina Constitution exempts from taxation property belonging to the state, counties, and municipal corporations. It also authorizes the General Assembly to exempt from taxation, cemeteries, property held for educational, scientific, literary, cultural, charitable, or religious purposes, personal property to a value not exceeding $300 and $1,000 in property held and used as the place of residence of the owner.
Given the fact that Wake Forest Baptist Medical center falls into this category, but they are also the top employer in the city, how can taxes earned from this place benefit the city at large?

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