Legal Opinion
In Re Appeal of Eagle's Nest Foundation
Court of Appeals of North Carolina
Decided January 6, 2009No. COA08-316PublishedCited by 2 opinions
1Opinion of the Court
STEPHENS, Judge.
Taxpayer Eagle’s Nest Foundation (“Foundation”) appeals a decision of the Property Tax Commission (“Commission”) affirming the decision of the Transylvania County Board of Equalization and Review which denied the Foundation’s request to be exempt from ad valorem property taxes. Because the Foundation’s property is not “wholly and exclusively” used for educational purposes, N.C. Gen. Stat. § 105-278.4 (2005), and because the Foundation is not a “charitable association or institutionf,]” N.C. Gen. Stat. § 105-278.7 (2005), we affirm.
BACKGROUND
The Foundation applied to the…
2Cases cited9 opinions
- State ex rel. Commissioner of Insurance v. North Carolina Fire Insurance Rating BureauSupreme Court of North Carolina · 1977
- In Re the Appeal of Perry-Griffin FoundationCourt of Appeals of North Carolina · 1993
- In Re the Appeal of Interstate Income Fund ICourt of Appeals of North Carolina · 1997
- Southminster, Inc. v. JustusCourt of Appeals of North Carolina · 1995
- In Re the Appeal of the Atlantic Coast ConferenceCourt of Appeals of North Carolina · 1993
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3Cited by2 opinions
- In Re the Appeal of Grandfather Mountain Stewardship Foundation, Inc.Court of Appeals of North Carolina · 2014
- In re: Oak Meadows Cmty. Ass'nCourt of Appeals of North Carolina · 2024