IN RE STRONG TIRE SERVICE, INC.

No. 60.

188 S.E.2d 306 (1972)

281 N.C. 293

In the Matter of the Appeal of STRONG TIRE SERVICE, INC., Greensboro, North Carolina.

Supreme Court of North Carolina.

May 10, 1972.


Attorney(s) appearing for the Case

W. B. Trevorrow and Ralph A. Walker, Greensboro, for appellant Guilford County.

Frazier, Frazier & Mahler, by Harold C. Mahler and Spencer W. White, Greensboro, for appellee Strong Tire Service, Inc.

Atty. Gen. Robert Morgan and Deputy Atty. Gen. Jean Benoy, for North Carolina State Board of Assessment, amicus curiae.

John T. Morrisey, Sr., Raleigh, for North Carolina Ass. of County Commissioners, amicus curiae.


BOBBITT, Chief Justice.

When county tax authorities discover that property subject to ad valorem taxes has not been listed, it is the duty of the tax supervisor to list such property in the name of the taxpayer; and, in such case, the county commissioners may assess the previously unlisted property "for the preceding years during which it escaped taxation, not exceeding five, in addition to the current year," and may assess a penalty for the taxpayer's failure to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases