In Re IBM Credit Corp.

HUNTER, JR., Robert N., Judge.

IBM Credit Corporation (“IBM Credit”) appeals from a final decision of the Property Tax Commission (the “Commission”) upholding Durham County’s valuation of 40,779 pieces of leased computer equipment for business personal property taxes in tax year 2001. This Court previously remanded this matter to the Commission for reconsideration because the Commission did not properly apply the burden of proof framework mandated by In re Appeal of IBM Credit Corp., 186 N.C. App. 223, 650 S.E.2d 828 (2007), aff’d, 362 N.C. 228, 657 S.E.2d 355 (2008) [IBM Credit I]. We reverse…