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APPEAL OF R.J. REYNOLDS TOBACCO CO.

No. 8410PTC481.

326 S.E.2d 911 (1985)

In the Matter of the Appeal of R.J. REYNOLDS TOBACCO COMPANY from the Denials of Its Claims for Exemption by Durham County and Forsyth County for 1983.

Court of Appeals of North Carolina.

March 19, 1985.

Attorney(s) appearing for the Case

Horton, Hendrick & Kummer by Thomas L. Kummer and John A. Cocklereece, Jr., Winston-Salem, for R.J. Reynolds Tobacco Co., appellant.

Asst. County Atty. S.C. Kitchen, Durham, for Durham County, appellee.

P. Eugene Price, Jr., and Jonathan V. Maxwell, Winston-Salem, for Forsyth County and its Affected Municipalities, appellee.

John G. Wolfe, III, Kernersville, for Town of Kernersville, appellee.

Asst. City Atty. Henry D. Blinder, Durham, for City of Durham, amicus curiae.

COZORT, Judge.

R.J. Reynolds Tobacco Company appeals from an adverse decision of the Property Tax Commission. Reynolds had argued to the Commission that imported tobacco owned by Reynolds and stored in the United States customs bonded warehouses located in Durham and Forsyth Counties was excluded from ad valorem taxation. The Commission disagreed and denied Reynolds' claims for a property tax exemption. We affirm.

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