APPEAL OF K-MART CORP.

No. 257PA86.

354 S.E.2d 468 (1987)

319 N.C. 378

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.

Supreme Court of North Carolina.

April 7, 1987.


Attorney(s) appearing for the Case

Hamel, Helms, Cannon, Hamel & Pearce by H. Parks Helms, Charlotte, for K-Mart Corp., appellant.

Hamlin L. Wade, Charlotte, for Mecklenburg County, appellee.


MARTIN, Justice.

This appeal involves the denial by the Mecklenburg County Board of Equalization and Review of K-Mart's applications for property tax exemption for the six years 1978-1983. The Court of Appeals held that K-Mart's applications were properly denied. We affirm in part and reverse in part.

K-Mart owns and operates approximately sixty-nine retail stores in North Carolina and six are located in Mecklenburg...

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