Blinson v. State

GEER, Judge.

“Today, every state provides tax and other economic incentives as an inducement to local industrial location and expansion.” Walter Hellerstein & Dan T. Coenen, Commerce Clause Restraints on State Business Development Incentives, 81 Cornell L. Rev. 789, 790 (1996). In a reprise of Maready v. City of Winston-Salem, 342 N.C. 708, 467 S.E.2d 615 (1996), plaintiffs challenge incentives — provided by the General Assembly and defendants City of Winston-Salem and Forsyth County- — that benefitted defendant Dell, Inc. when it constructed a computer manufacturing facility in Forsyth County.