Lord Baltimore Capital Corp. v. N.C. Dep't of Revenue

Lord Baltimore Capital Corp. v. N.C. Dep’t of Revenue, 2017 NCBC 79. STATE OF NORTH CAROLINA IN THE GENERAL COURT OF JUSTICE SUPERIOR COURT DIVISION COUNTY OF WAKE 17 CVS 3096 LORD BALTIMORE CAPITAL CORPORATION, Petitioner, OPINION AND ORDER ON v. RESPONDENT’S MOTION TO DISMISS PETITION FOR JUDICIAL NORTH CAROLINA REVIEW DEPARTMENT OF REVENUE, Respondent. THIS MATTER comes before the Court upon Respondent North Carolina Department of Revenue’s (“Respondent”) Motion to Dismiss Petition for Judicial Review (“Motion”). Respondent seeks dismissal pursuant to North Carolina Rules of Civil…