Legal Opinion
Spiers v. Davenport
Supreme Court of North Carolina
Decided November 25, 1964No. 251PublishedCited by 14 opinions
1Opinion of the CourtRodman, J.
The Machinery Act, G.S. 105-271, et seg., prescribes the time and manner for listing and valuing property for ad valorem tax purposes. It also fixes the time for payment. The portions of the act pertinent to a decision of this case provide:
Property must be listed annually, G.S. 105-280. Personal property is valued annually, G.S. 105-280; real property is valued octennially, G.S. 105-278. The values are as of January 1 of the year in which the valuation is fixed. The Board of County Commissioners is required to appoint a tax supervisor, G.S. 105-283; he is responsible for the proper listing…
2Cases cited4 opinions
- Fromkin v. StateNebraska Supreme Court · 1954
- State ex rel. Board of Public Education v. JohnsonSupreme Court of Georgia · 1958
- Wolfenden v. . CommissionersSupreme Court of North Carolina · 1910
- Williams v. . Comrs.Supreme Court of North Carolina · 1921
3Cited by14 opinions
- In Re Appeal of McLean Trucking Co.Supreme Court of North Carolina · 1972
- Gulf Oil Corporation v. ClaytonSupreme Court of North Carolina · 1966
- In Re Members Warehouse, Incorporated, D/B/A Moneysworth Warehouse, Incorporated, Debtor. W. Joseph Burns, Trustee in Bankruptcy for Members Warehouse, Incorporated v. City of Winston-Salem County of Forsyth Forsyth County & City of Winston-Salem Tax Collector, in Re Members Warehouse, Incorporated, D/B/A Moneysworth Warehouse, Incorporated, Debtor. W. Joseph Burns, Trustee in Bankruptcy for Members Warehouse, Incorporated v. City of Fayetteville County of Cumberland Cumberland County & City of Fayetteville Tax CollectorCourt of Appeals for the Fourth Circuit · 1993
- Commissioner of Labor of North Carolina v. House of Raeford Farms, Inc.Court of Appeals of North Carolina · 1996
- In re Joan Fabrics Corp.United States Bankruptcy Court, D. Delaware · 2014
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