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APPEAL OF PILOT FREIGHT CARRIERS, INC.

No. 250.

139 S.E.2d 633 (1965)

263 N.C. 345

Appeal of PILOT FREIGHT CARRIERS, INC. to the State Board of Assessment from the 1962 ad valorem valuation placed by Mecklenburg County on Personal Property of the Said Pilot Freight Carriers, Inc.

Supreme Court of North Carolina.

January 15, 1965.

Attorney(s) appearing for the Case

Dockery, Ruff, Perry, Bond & Cobb, by Hamlin L. Wade, Charlotte, Hasty, Hasty and Kratt, by Fred H. Hasty, Charlotte, for Mecklenburg County, appellant.

Womble, Carlyle, Sandridge & Rice, by Leon L. Rice, Jr. and Wade M. Gallant, Jr., Winston-Salem, for Pilot Freight Carriers, Inc., appellee.

SHARP, Justice.

This appeal presents two questions: (1) Did the State Board of Assessment have jurisdiction to determine the tax situs of the line-haul tractors and trailers owned by Pilot Freight Carriers, a North Carolina corporation, whose principal place of business is in Forsyth County? (2) If so, did it correctly rule that the tractors and trailers in question were not situated in Mecklenburg County within the meaning of G.S. § 105-302(d), and, therefore...

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