In re Appeal of IBM Credit Corp.

STROUD, Judge.

IBM Credit Corporation (“IBM”) appeals from a final decision of the Property Tax Commission (the “Tax Commission”) regarding the tax valuation of 40,779 pieces of leased computer equipment for business personal property taxes in tax year 2001. Based on this Court’s mandates in the prior decisions in In re Appeal of IBM Credit Corp., 186 N.C. App. 223, 650 S.E.2d 828 (2007), aff’d per curiam, 362 N.C. 228, 657 S.E.2d 355 (2008) (“IBM I”) and In re Appeal of IBM Credit Corp., 201 N.C. App. 343, 689 S.E.2d 487 (2009), disc. review denied and appeal dismissed, 363 N.C. 854, 694…