In Re Amusements of Rochester, Inc.

ELMORE, Judge.

Amusements of Rochester, Inc. (ARI), appeals from the Property Tax Commission’s (Commission) final decision that ARI’s amusement park equipment had tax situs in Pender County on 1 January 2007 and that Pender County lawfully discovered and assessed ad valorem taxes on the equipment for the tax years 2002 to 2007. We affirm the Commission’s decision.

FACTS

This case involves four parties, but only one, ARI, owns the assessed property. Powers Great American Midways Company (PGAM) is an umbrella organization that encompasses Great American Midways Company, Amusement Properties, Inc.,…