Legal Opinion
County of Rockingham v. Board of Trustees
Supreme Court of North Carolina
Decided March 26, 1941PublishedCited by 15 opinions
1Opinion of the CourtStacy, C. J.
The question for decision is whether the three-story office building situate at the corner of Gilmer and Scales Streets in the city of Eeidsville and owned by the defendant is subject to an ad valorem assessment and taxation for the years 1938 to 1940. The court below answered in the affirmative, and we approve.
I. The Statutory Exemptions:
It is provided by the Revenue Act of 1937, eh. 291, sec. 600 (7), Public Laws 1937, that the following real property, and no other, shall be exempted from taxation: “Property beneficially belonging to or held for the benefit of . . . educational . . .…
2Cases cited14 opinions
- Leonard v. MaxwellSupreme Court of North Carolina · 1939
- Sir Walter Lodge, No. 411 v. SwainSupreme Court of North Carolina · 1940
- Town of Benson v. County of JohnstonSupreme Court of North Carolina · 1936
- Southern Assembly v. . PalmerSupreme Court of North Carolina · 1914
- Congregation of United Brethren of Salem & Vicinity v. Commissioners of Forsyth CountySupreme Court of North Carolina · 1894
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- In Re the Appeal of North Carolina Forestry Foundation, Inc.Supreme Court of North Carolina · 1979
- In Re Appeal of the Forsyth County Tax Supervisor Regarding Certain Property Owned by Wake Forest UniversityCourt of Appeals of North Carolina · 1981
- In Re the Vanderbilt University for Judicial Review of the Administrative Decision of the Tax Review Board Relating to North Carolina Income & Franchise Tax AssessmentsSupreme Court of North Carolina · 1960
- IMT, Inc. v. City of LumbertonSupreme Court of North Carolina · 2013
- Matter of Moses H. Cone Memorial Hosp.Court of Appeals of North Carolina · 1994
10 more not listed; retrieve them via the Exa API.