Legal Opinion
MAO/Pines Associates, Ltd. v. NEW HANOVER CTY. BD. OF EQUAL.
Court of Appeals of North Carolina
Decided October 18, 1994No. 9310PTC209PublishedCited by 8 opinions
1Opinion of the Court
JOHN, Judge.
Taxpayer MAO/Pines Associates, Ltd., d/b/a The Pines of Wilmington (Pines), challenges the Final Decision of the Property Tax Commission (Commission) entered 19 November 1992 in favor of New Hanover County. Pines owns a 233-unit apartment complex (the property) located upon thirteen acres in Wilmington, N.C. The complex was built in 1974 and purchased by Pines in 1985.
The record reflects New Hanover County appraised the property pursuant to N.C. Gen. Stat. § 105-286 (1992) at a value of $4,936,424.00, effective 1 January 1991. Pines appealed this appraisal to the New Hanover…
2Cases cited15 opinions
- In Re the Appeal of AMP Inc.Supreme Court of North Carolina · 1975
- In Re Appeal of McElweeSupreme Court of North Carolina · 1981
- King v. BaldwinSupreme Court of North Carolina · 1970
- In Re the Ad Valorem Valuation of Property of Pine Raleigh Corp.Supreme Court of North Carolina · 1963
- Eways v. Governor's IslandSupreme Court of North Carolina · 1990
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Pittman v. Thomas & HowardCourt of Appeals of North Carolina · 1996
- In Re the Appeal of OwensCourt of Appeals of North Carolina · 1999
- In Re Appeal of Camel City Laundry Co.Court of Appeals of North Carolina · 1996
- In Re Appeals of Louisiana Pacific Corp.Court of Appeals of North Carolina · 2010
- In Re the Appeal of Briarfield FarmsCourt of Appeals of North Carolina · 2001
3 more not listed; retrieve them via the Exa API.