Legal Opinion
Billings Transfer Corp., Inc. v. County of Davidson
Supreme Court of North Carolina
Decided December 10, 1969No. 28PublishedCited by 10 opinions
1Opinion of the CourtHuseiNS, J.
The assessment, listing and collection of ad valorem taxes on tangible personal property in North Carolina is regulated by G.S. 105-281 and Article 18 of the Machinery Act, G.S. 105-302 et seq.
G.S. 105-281 provides that all property, real and personal, within the jurisdiction of the State, not especially exempted, shall be subject to taxation. G.S. 105-302(a) provides that all tangible personal property shall be listed in the township in which its owner has his residence, and “[t]he residence of a corporation . . . domestic or foreign, shall be the place of its principal office in this State.…
2Cases cited25 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
20 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- APPEAL OF McLEAN TRUCKING COMPANY, WINSTON-SALEMSupreme Court of North Carolina · 1974
- Appeal of Hanes Dye & Finishing Company, Etc.Supreme Court of North Carolina · 1974
- Atkinson Dredging Co. v. ThomasSupreme Court of South Carolina · 1976
- In Re the Appeal of Plushbottom & Peabody, Ltd.Court of Appeals of North Carolina · 1981
- In Re the Appeal of R. J. Reynolds Tobacco Co.Court of Appeals of North Carolina · 1985
5 more not listed; retrieve them via the Exa API.