Legal Opinion
In Re the Appeal of Reeves Broadcasting Corp.
Supreme Court of North Carolina
Decided May 1, 1968No. 536PublishedCited by 20 opinions
1Opinion of the CourtHusKiNS, J.
The assessment, listing and collection of taxes is regulated by the Machinery Act, G.S. 105-271, et seq., which prescribes the time and manner for listing and valuing property for ad valorem tax purposes. Portions of the act pertinent to decision in this case are analyzed below.
Real property in Brunswick County must be listed and assessed for ad valorem taxes on January 1, 1958 and every eighth year thereafter. G.S. 105-278. The Board of County Commissioners is required to appoint a tax supervisor, G.S. 105-283, who is responsible for the proper listing and appraising of property. G.S.…
2Cases cited7 opinions
- Belk's Department Store, Inc. v. . Guilford CountySupreme Court of North Carolina · 1943
- In Re the Ad Valorem Valuation of Property of Pine Raleigh Corp.Supreme Court of North Carolina · 1963
- In Re the Estate of WallaceSupreme Court of North Carolina · 1966
- Appeal of Pilot Freight Carriers, Inc.Supreme Court of North Carolina · 1965
- Lowe v. JacksonSupreme Court of North Carolina · 1965
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3Cited by20 opinions
- North Carolina Department of Environment & Natural Resources v. CarrollSupreme Court of North Carolina · 2004
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- King v. BaldwinSupreme Court of North Carolina · 1970
- In Re the Appeal of KingSupreme Court of North Carolina · 1972
- Brock v. North Carolina Property Tax CommissionSupreme Court of North Carolina · 1976
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