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MATTER OF OAK MEADOWS COMMUNITY ASS'N

No. COA23-728.

899 S.E.2d 404 (2024)

In the MATTER OF the Appeal of: OAK MEADOWS COMMUNITY ASSOCIATION, Appellant

Court of Appeals of North Carolina.

Filed March 19, 2024.

Attorney(s) appearing for the Case

Robinson, Bradshaw & Hinson, P.A., by Emily J. Schultz , H. Hunter Bruton , Emma W. Perry , Chapel Hill, Curtis C. Strubinger , and Timothy P. Misner , Charlotte, for taxpayer-appellant.

Poyner Spruill LLP, by Emily M. Meeker , Raleigh, and N. Cosmo Zinkow , for appellee Randolph County.

This appeal raises a single issue of law: the definition of the phrase "providing housing" as used in the property tax exemption provided for "[r]eal and personal property owned by ... [a] nonprofit organization providing housing for individuals or families with low or moderate incomes[.]" N.C. Gen. Stat. § 105-278.6...

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