Legal Opinion
In Re the Appeal of K-Mart Corp.
Supreme Court of North Carolina
Decided April 7, 1987No. 257PA86PublishedCited by 6 opinions
1Opinion of the Court
MARTIN, Justice.
This appeal involves the denial by the Mecklenburg County Board of Equalization and Review of K-Mart’s applications for property tax exemption for the six years 1978-1983. The Court of Appeals held that K-Mart’s applications were properly denied. We affirm in part and reverse in part.
K-Mart owns and operates approximately sixty-nine retail stores in North Carolina and six are located in Mecklenburg County. These stores and other retail stores are serviced by a public warehouse in Charlotte, North Carolina. K-Mart contracts with the owner of the warehouse for the storage of its…
2Cases cited5 opinions
- Thompson v. Wake County Board of EducationSupreme Court of North Carolina · 1977
- Brock v. North Carolina Property Tax CommissionSupreme Court of North Carolina · 1976
- Lynch v. HazelwoodSupreme Court of North Carolina · 1985
- Lynch v. HazelwoodSupreme Court of North Carolina · 1985
- In re Wesleyan Education CenterCourt of Appeals of North Carolina · 1984
3Cited by6 opinions
- Bashford v. North Carolina Licensing Board for General ContractorsCourt of Appeals of North Carolina · 1992
- In Re Appeal of Coastal Resources Commission Decision Against North Topsail Water & Sewer, Inc.Court of Appeals of North Carolina · 1989
- In Re the Appeal of Briarfield FarmsCourt of Appeals of North Carolina · 2001
- Bashford v. NC LICENSING BD.Court of Appeals of North Carolina · 1992
- Brooks v. Austin Berryhill Fabricators, Inc.Court of Appeals of North Carolina · 1991
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