Legal Opinion
In Re Appeal of IBM Credit Corp.
Court of Appeals of North Carolina
Decided October 2, 2007No. COA06-1002PublishedCited by 9 opinions
1Opinion of the Court
*224GEER, Judge.
IBM Credit Corporation appeals from a final decision of the Property Tax Commission upholding Durham County’s valuation of 40,779 pieces of leased computer equipment for business personal property taxes in tax year 2001. IBM Credit contends that the County’s valuation exceeds the equipment’s “true value in money” in violation of N.C. Gen. Stat. § 105-283 (2005). IBM Credit also argues, however, that the Commission did not properly apply the burden of proof framework mandated by our Supreme Court. Because we agree with this latter contention, we do not address IBM Credit’s…
2Cases cited7 opinions
- In Re Appeal of the Greens of Pine Glen Ltd. PartnershipSupreme Court of North Carolina · 2003
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- Batten v. N.C. Department of CorrectionSupreme Court of North Carolina · 1990
- In Re the Appeals of Southern Railway Co.Supreme Court of North Carolina · 1985
- In Re Appeal of the Lane Co.-Hickory Chair DivisionCourt of Appeals of North Carolina · 2002
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re IBM Credit Corp.Court of Appeals of North Carolina · 2009
- In Re Appeal of Blue Ridge Mall LLCCourt of Appeals of North Carolina · 2011
- In Re Appeal of Parkdale AmericaCourt of Appeals of North Carolina · 2011
- In re Appeal of IBM Credit Corp.Court of Appeals of North Carolina · 2012
- In re Appeal of Villas at Peacehaven, LLCCourt of Appeals of North Carolina · 2014
4 more not listed; retrieve them via the Exa API.