In re the Appeals of Northern Telecom, Inc.

ORR, Judge.

This appeal involves the tax assessment for business personal property owned by Northern Telecom, Inc. in Durham County. The County appeals from the order of the Property Tax Commission finding its discovery tax assessment null and void based on a contingency fee contract between the County and an outside auditing firm, TEC. NTI cross-appeals the Commission’s failure to consider NTI’s constitutional arguments that relate to the contingency fee contract.

Before we address these arguments, however, we must first address the County’s contention that the order signed by Chairman Pinna…