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APPEAL OF ATLANTIC COAST CONFERENCE

No. 9210PTC527.

434 S.E.2d 865 (1993)

In the Matter of the Appeal of The ATLANTIC COAST CONFERENCE.

Court of Appeals of North Carolina.

September 21, 1993.

Attorney(s) appearing for the Case

Jonathan V. Maxwell, County Atty., and Joyce L. Terres, Asst. County Atty., Greensboro, for Taxing Authority-appellant.

Smith Helms Mulliss & Moore, by Bynum M. Hunter, Greensboro, and Matthew W. Sawchak, Raleigh, for Atlantic Coast Conference-appellee.

LEWIS, Judge.

The facts of this case arise out of a requested property tax exemption filed by the Atlantic Coast Conference (the "ACC") for 1989. The ACC owns property located at Landmark Center, Guilford County, which it uses for the operation of its administrative offices. The ACC estimated the value of its property to be $974,518, consisting of $188,518 for the real property, $612,000 for improvements, and $174,000 for personal property. On 13 April 1989 the ACC...

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