Legal Opinion
In Re Appeal of Sas Institute Inc.
Court of Appeals of North Carolina
Decided October 6, 2009No. COA08-1106Published
1Opinion of the Court
684 S.E.2d 444 (2009)
In the Matter of the APPEAL OF SAS INSTITUTE INC. FROM A DECISION OF the WAKE COUNTY BOARD OF COMMISSIONERS FOR 2006.
No. COA08-1106.
Court of Appeals of North Carolina.
October 6, 2009.
C.B. McLean Jr., Raleigh, for taxpayer SAS Institute Inc.
Shelley T. Eason, Raleigh, for Wake County.
ELMORE, Judge.
This case concerns whether Wake County can levy an ad valorem tax for the year 2003 on a plane owned by the SAS Institute (SAS). The plane was in Delaware on 1 January 2003 and stayed in Delaware through early September 2003 while a custom-made interior was being designed and…
Also in this document: Dissent.
2Cases cited8 opinions
- In Re Appeal of the Greens of Pine Glen Ltd. PartnershipSupreme Court of North Carolina · 2003
- In Re the Appeal of MartinSupreme Court of North Carolina · 1974
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- Spiers v. DavenportSupreme Court of North Carolina · 1964
- Billings Transfer Corp., Inc. v. County of DavidsonSupreme Court of North Carolina · 1969
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