In Re Appeal of David H. Murdock Research Institute

McCullough, judge.

Cabarrus County (“County”) appeals from the North Carolina Property Tax Commission’s (“PTC”) final decision denying the County’s Motion to Dismiss (“Motion”) and reversing the Cabarrus County Board of Equalization and Review’s (“Board”) denial of David H. Murdock Research Institute’s (“DHMRI”) late application for exemption from ad valorem taxes for the year 2008. Based on the following, we affirm the decision of the PTC.

I. Background

The North Carolina Research Campus (“NCRC”) is an educational and scientific biotechnical campus located in Kannapolis, Cabarrus County, North…