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BILLINGS TRANSFER CORP., INC. v. COUNTY OF DAVIDSON

No. 28.

170 S.E.2d 873 (1969)

BILLINGS TRANSFER CORPORATION, Inc. v. COUNTY OF DAVIDSON.

Supreme Court of North Carolina.

December 10, 1969.

Attorney(s) appearing for the Case

Frank P. Holton, Jr., Lexington, for plaintiff appellant.

DeLapp, Ward & Hedrick, by S. A. DeLapp and Charles W. Mauze, Lexington, for defendant appellee.

Burney & Burney and George H. Sperry, Wilmington, for North Carolina Motor Carriers Ass'n, Inc., amicus curiae.

John T. Morrisey, Sr., Raleigh, General Counsel, North Carolina Ass'n of County Com'rs, amicus curiae.

HUSKINS, Justice.

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...

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