In the Matter of The Appeal of PHILIP MORRIS U.S.A. from the decision of the Cabarrus County Board of Equalization and Review for personal property taxes years 1984-1989.
Supreme Court of North Carolina.https://leagle.com/images/logo.png
December 3, 1993.
December 3, 1993.
Attorney(s) appearing for the Case
Parker, Poe, Adams & Bernstein by Charles C. Meeker, Raleigh, and Blakeney & Alexander, by David L. Terry, Charlotte, for the appellant Cabarrus County.
Hunton & Williams by William S. Patterson, Jean Gordon Carter, James W. Shea, and David A. Agosto, Raleigh, for appellee Philip Morris U.S.A.
Robinson Maready Lawing & Comerford by Michael L. Robinson, Winston-Salem, on behalf of Durham County, amicus curiae.
James B. Blackburn III, General Counsel, N.C. Ass'n of County Com'rs, and S. Ellis Hankins, General Counsel, N.C. League of Municipalities, amici curiae.
Floyd Allen & Jacobs by Jack W. Floyd and Robert V. Shaver, Jr., Greensboro, on behalf of Guilford Mills, Inc., amicus curiae.
Poyner & Spruill by J. Phil Carlton, Raleigh, on behalf of Investment North Carolina, Inc., amicus curiae.
S. Davis Phillips, Secretary of Commerce, on behalf of The North Carolina Economic Development Bd., amicus curiae.
Johnson Gamble Mercer Hearn & Vinegar by Charles H. Mercer, Jr., and M. Blen Gee, Jr.; and Maupin Taylor Ellis & Adams, P.A. by Charles B. Neely, Jr., Nancy S. Rendleman, and Linda F. Nelson, Raleigh, on behalf of North Carolina Citizens for Business and Industry, amicus curiae.
Supreme Court of North Carolina.
MITCHELL, Justice.
The controlling facts in this case are undisputed. In May of 1988, the Cabarrus County Tax Assessor entered into a contract, denominated "Business Personal Property Audit Agreement," with Tax Management Associates, Inc. ("TMA"). The Cabarrus County Board of Commissioners approved the contract on 16 January 1989. Under the terms of the contract, TMA agreed to provide Cabarrus County with audit services "on a reasonable sample of the County's business...
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