APPEAL OF WESLEYAN EDUC. CENTER

No. 8310PTC550.

316 S.E.2d 87 (1984)

In the Matter of Appeal of WESLEYAN EDUCATION CENTER from denial of exemption application for its property for year 1982.

Court of Appeals of North Carolina.

June 5, 1984.


Attorney(s) appearing for the Case

Thomas & Coltrane by Raymond D. Thomas, Kernersville, for appellant Wesleyan Education Center.

P. Eugene Price, Jr., County Atty., and Jonathan V. Maxwell, Asst. County Atty., Winston-Salem, for appellee Forsyth County.


ARNOLD, Judge.

Taxpayer assigns error to the Commission's decision and argues that the Machinery Act presently allows either a county tax supervisor or board of equalization and review to grant an exemption when the owner has listed his property during the listing period but does not apply for exempt status until after this period. We disagree for the reasons given in the Commission's decision.

The Commission based its decision on the express mandate set out...

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