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APPEAL OF MITCHELL-CAROLINA CORP.

No. 8310PTC307.

313 S.E.2d 816 (1984)

In the Matter of the Appeal of MITCHELL-CAROLINA CORP. from the Assessment of Ad Valorem Taxes on its Inventory by Mecklenburg County for 1982.

Court of Appeals of North Carolina.

April 3, 1984.

Attorney(s) appearing for the Case

Hasty, Waggoner, Hasty, Kratt & McDonnell by William J. Waggoner, Charlotte, for appellant Mitchell-Carolina Corp.

Ruff, Bond, Cobb, Wade & McNair by Hamlin L. Wade, Charlotte, for appellee Mecklenburg County.

ARNOLD, Judge.

The sole issue before this Court is whether Mitchell-Carolina Corp. (hereinafter Taxpayer) is required to list and value its inventory for tax purposes as of the end of its fiscal year or as of 1 January. Both the North Carolina Property Tax Commission and Mecklenburg County contend that the established principles of statutory construction as well as common sense mandate that Taxpayer is subject to the provisions...

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