In re Wesleyan Education Center

ARNOLD, Judge.

Taxpayer assigns error to the Commission’s decision and argues that the Machinery Act presently allows either a county tax supervisor or board of equalization and review to grant an exemption when the owner has listed his property during the listing period but does not apply for exempt status until after this period. We disagree for the reasons given in the Commission’s decision.

The Commission based its decision on the express mandate set out in G.S. 105-282.1(a):

Every owner of property claiming exemption or exclusion from property taxes under the provisions of this Subchapter…