Legal Opinion
In Re the Appeal of Morris U.S.A.
Supreme Court of North Carolina
Decided December 3, 1993No. 49PA93-Property Tax CommissionPublishedCited by 7 opinions
1Opinion of the Court
MITCHELL, Justice.
The controlling facts in this case are undisputed. In May of 1988, the Cabarrus County Tax Assessor entered into a contract, denominated “Business Personal Property Audit Agreement,” with Tax Management Associates, Inc. (“TMA”). The Cabarrus County Board of Commissioners approved the contract on 16 January 1989. Under the terms of the contract, TMA agreed to provide Cabarrus County with audit services “on a reasonable sample of the County’s business personal property taxpayers” in accordance with applicable North Carolina General Statutes, specifically N.C.G.S. §§ 105-283,…
2Cases cited12 opinions
- Martin v. North Carolina Housing CorporationSupreme Court of North Carolina · 1970
- Mazza v. Medical Mut. Ins. Co. of NCSupreme Court of North Carolina · 1984
- Gardner v. North Carolina State BarSupreme Court of North Carolina · 1986
- Casket Co. v. . WheelerSupreme Court of North Carolina · 1921
- Simpson v. Silver Bow CountyMontana Supreme Court · 1930
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3Cited by7 opinions
- Hales v. North Carolina Insurance Guaranty Ass'nSupreme Court of North Carolina · 1994
- Wells v. Consolidated Judicial Retirement SystemSupreme Court of North Carolina · 2001
- City & County of Denver v. Board of Assessment AppealsSupreme Court of Colorado · 1997
- Suburban Cable TV Co. v. City of ChesterCommonwealth Court of Pennsylvania · 1996
- Cmty. Success Initiative v. MooreSupreme Court of North Carolina · 2023
2 more not listed; retrieve them via the Exa API.