MATTER OF K-MART CORP.

No. 8510PTC713.

340 S.E.2d 752 (1986)

In the Matter of the Appeal of K-MART CORPORATION From the Denials of Its Claims For Exemption by Mecklenburg County For 1978, 1979, 1980, 1981, 1982, and 1983.

Court of Appeals of North Carolina.

March 18, 1986.


Attorney(s) appearing for the Case

Lane & Helms by H. Parks Helms, Charlotte, for appellant, cross-appellee K-Mart Corp.

Hamlin L. Wade, Charlotte, for appellee, cross-appellant Mecklenburg Co.


PHILLIPS, Judge.

In the hearing before the Property Tax Commission, Mecklenburg County contended that the Commission had no jurisdiction to entertain K-Mart's appeal to it and cross-assigns as error the Commission's ruling to the contrary. The basis for this contention is that G.S. 105-282.1(c) provides that when an owner "demonstrates that the property meets the conditions for exemption, the exemption may be approved by the board at that time." (Emphasis supplied...

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