APPEAL OF MORAVIAN HOME, INC.

No. 8810PTC1311

382 S.E.2d 772 (1989)

In the Matter of The Appeal of MORAVIAN HOME, INC. from the Decision of the Forsyth County Board of Equalization and Review for 1986.

Court of Appeals of North Carolina.

September 5, 1989.


Attorney(s) appearing for the Case

Petree Stockton & Robinson by Ralph M. Stockton, Jr., Daniel R. Taylor, Jr., and Robert H. Lesesne, Winston-Salem, for petitioner-appellee.

Jonathan V. Maxwell, Asst. Co. Atty. and P. Eugene Price, Jr., Co. Atty., Winston-Salem, for respondents-appellants.

Keith S. Snyder, Buncombe Co. Atty., Raleigh and Hamlin L. Wade, Mecklenburg County Tax Atty., Charlotte, for Buncombe County and Mecklenburg County, amicus curiae.

Blanchard, Twiggs, Abrams & Strickland by Charles F. Blanchard, Raleigh, for North Carolina Civil Liberties Union Legal Foundation, amicus curiae.

Turner, Enochs, Sparrow, Boone & Falk by Charles B. Hahn, Thomas E. Cone, and Laurie S. Truesdell, Greensboro, for Homes for the Aged, amicus curiae.


EAGLES, Judge.

Respondents Forsyth County and its Tax Assessor, W. Harvey Pardue, appeal an administrative decision of the Property Tax Commission ruling that all of Moravian Home's real and personal property is exempt from ad valorem taxes.

G.S. 105-322 provides the mechanism by which a taxpayer may appeal the county tax assessor's listing and appraisal of its property to the County Board of Equalization and Review. In turn the county board's decisions may...

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