Winston-Salem Joint Venture v. City of Winston-Salem

MORRIS, Chief Judge.

Plaintiff assigns error to the trial court’s granting of summary judgment, contending that there exist genuine issues as to material facts concerning liability for the late listing penalty.

In effect, the question presented by this assignment is whether G.S. 105-311 controls when the tax supervisor’s office is not in possession of and denies receipt of a listing submitted by mail. The second paragraph of G.S. 105-311(b) provides in pertinent part:

For the purpose of this Subchapter, abstracts submitted by mail shall be deemed to be filed as of the date shown on the postmark…