Legal Opinion
In Re the Appeal of North Carolina Forestry Foundation, Inc.
Supreme Court of North Carolina
Decided January 4, 1979No. 34 and 35PublishedCited by 23 opinions
1Opinion of the Court
BRANCH, Justice.
The primary question presented by this appeal is whether the Hofmann Forest is exempt from ad valorem taxation. The Onslow County case also presents the question as to whether the county, through procedural default, is precluded from collecting ad valorem taxes for the years in question, 1974 and 1975. An additional question in the Jones County case is whether the land has been properly valued for ad valorem tax purposes.
We first consider the exemption question.
The Foundation relies upon four statutes (G.S. 105-275(12), 105-278.4, 105-278.6, and 116-16) as alternative bases…
2Cases cited11 opinions
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- Southern Assembly v. . PalmerSupreme Court of North Carolina · 1914
- Congregation of United Brethren of Salem & Vicinity v. Commissioners of Forsyth CountySupreme Court of North Carolina · 1894
- Pinkham v. . MercerSupreme Court of North Carolina · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- In Re Appeal of the Forsyth County Tax Supervisor Regarding Certain Property Owned by Wake Forest UniversityCourt of Appeals of North Carolina · 1981
- In Re the Appeal of WorleyCourt of Appeals of North Carolina · 1989
- In Re the Appeal of the Atlantic Coast ConferenceCourt of Appeals of North Carolina · 1993
- In Re the Appeal of Southview Presbyterian ChurchCourt of Appeals of North Carolina · 1983
- MAO/Pines Associates, Ltd. v. NEW HANOVER CTY. BD. OF EQUAL.Court of Appeals of North Carolina · 1994
18 more not listed; retrieve them via the Exa API.