Legal Opinion
In Re the Appeal of North Carolina Forestry Foundation, Inc.
Court of Appeals of North Carolina
Decided March 7, 1978No. 7710SC191PublishedCited by 5 opinions
1Opinion of the Court
MITCHELL, Judge.
Appellant Foundation first contends that the Superior Court erred in affirming the Tax Commission’s decision that Onslow County did not fail properly to discover the Foundation’s property prior to adjournment of the Onslow County Board of Equalization and Review during 1974. This contention is without merit.
From 1969 through 1973, the Foundation did not pay ad valorem taxes on its timberland in Onslow County. Instead, it made payments, in lieu of taxes, of ten cents (10<¿) per acre per year on this property pursuant to the terms of then G.S. 105-279(b). During those years, the…
2Cases cited11 opinions
- Weyerhaeuser Company v. Carolina Power & Light Co.Supreme Court of North Carolina · 1962
- State v. HartSupreme Court of North Carolina · 1975
- Hobbs v. County of MooreSupreme Court of North Carolina · 1966
- State ex rel. Commissioner of Insurance v. North Carolina Automobile Rate Administrative OfficeSupreme Court of North Carolina · 1975
- Harrison v. . Guilford CountySupreme Court of North Carolina · 1940
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3Cited by5 opinions
- MAO/Pines Associates, Ltd. v. NEW HANOVER CTY. BD. OF EQUAL.Court of Appeals of North Carolina · 1994
- Parker v. HyattCourt of Appeals of North Carolina · 2009
- State v. WorthingtonCourt of Appeals of North Carolina · 1988
- In Re the Appeal of Briarfield FarmsCourt of Appeals of North Carolina · 2001
- In Re the Appeal of Grandfather Mountain Stewardship Foundation, Inc.Court of Appeals of North Carolina · 2014