N.C. Session Law 1997-450 provides:
Notwithstanding any other provision of law, the Wake County Public School System and qualified nonpublic schools of Wake County shall be exempt from development charges assessed by Wake County or any municipality having territory within Wake County where the development charge is assessed against the construction, renovation, or repair of school infrastructure facilities.
For the purposes of this act:
(a) “Development charge” means any:
(1) Impact fee, facility fee, development fee, project fee, regulatory fee, or other similar fee assessed in connection with the construction, renovation, or repair of a school infrastructure facility where the fee is based on the student seating capacity of the facility.
(2) Water and sewer acreage fee when the Wake County Public School System or a qualified nonpublic school has installed water and sewer improvements.
(3) Transportation development fee when the Wake County Public School System or a qualified nonpublic school has installed transportation improvements.
(4) Utility tap fee.
(5) Plan review fee.
(6) Building permit fee.
(7) Fee to place a mobile classroom unit on property owned by the Wake County Public School System or qualified nonpublic school.
(b) “School infrastructure facility” means any building, structure, or other facility used or to be used by the Wake County Public School System or qualified nonpublic school for instructional, administrative, or maintenance purposes. The term includes mobile classroom units.
(c) “Qualified nonpublic school” means a school having an enrollment of 20 or more students, and that has one or more of the characteristics set out in G.S. 115C-555.
(N.C.S.L. 1997-450; Ord. No. 2020-Code-03, 12-17-2020)