Legal Opinion
In re Appeal of Pavillon International
Court of Appeals of North Carolina
Decided September 7, 2004No. COA03-1357PublishedCited by 4 opinions
1Opinion of the Court
CALABRIA, Judge.
Polk County appeals the final decision of the North Carolina Property Tax Commission (“Commission”), which determined Pavilion International (“Pavilion”) was exempt from ad valorem taxation pursuant to N.C. Gen. Stat. § 105-278.7 (2003). We affirm.
Pavilion, a Michigan nonprofit corporation with a certificate of authority to conduct affairs in North Carolina, operates a residential treatment center in North Carolina for individuals with addictions, disorders, and life crises. Admittance is based on a number of factors with clinical appropriateness being the primary…
2Cases cited6 opinions
- Southminster, Inc. v. JustusCourt of Appeals of North Carolina · 1995
- Wake County v. IngleSupreme Court of North Carolina · 1968
- Matter of Taxable Status of Property, Etc.Court of Appeals of North Carolina · 1980
- In Re the University for the Study of Human Goodness & Creative Group WorkCourt of Appeals of North Carolina · 2003
- In Re the Appeal of the Chapel Hill Residential Retirement Center, Inc.Court of Appeals of North Carolina · 1983
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3Cited by4 opinions
- In Re Appeal of Totsland Preschool, Inc.Court of Appeals of North Carolina · 2006
- In Re Appeal of Eagle's Nest FoundationCourt of Appeals of North Carolina · 2009
- In Re Appeal of David H. Murdock Research InstituteCourt of Appeals of North Carolina · 2012
- In Re Pavillon InternationalCourt of Appeals of North Carolina · 2004