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.
Court of Appeals of North Carolina.https://leagle.com/images/logo.png
January 5, 1993.
January 5, 1993.
Attorney(s) appearing for the Case
Parker, Poe, Adams & Bernstein by Charles C. Meeker, Raleigh, for Cabarrus County.
Hunton & Williams by William S. Patterson, Raleigh, Jean Gordon Carter, James W. Shea, and David A. Agosto, New York City, for Philip Morris U.S.A.
James B. Blackburn III, Raleigh, and S. Ellis Hankins, Wilmington, on behalf of the North Carolina Ass'n of County Com'rs and the North Carolina League of Municipalities, amici curiae.
Poyner & Spruill by Wilson Hayman, Raleigh, on behalf of Investment North Carolina, Inc., amicus curiae.
Floyd Allen & Jacobs by Jack W. Floyd and Robert V. Shaver, Jr., Greensboro, on behalf of Guilford Mills, Inc., 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. and Nancy S. Rendleman, Raleigh, on behalf of North Carolina Citizens for Business and Industry, amicus curiae.
Charles Ewart, Thomas W. Ramseur, Thomas W. Day vault, and Carroll D. Gray, on behalf of the North Carolina Ass'n of Chamber of Commerce Executives, the Concord-Cabarrus County Chamber of Commerce, the Kannapolis Chamber of Commerce, and the Charlotte Chamber of Commerce, amici curiae.
Court of Appeals of North Carolina.
LEWIS, Judge.
The question posed to us by this appeal appears to be one of first impression in North Carolina. We are asked to determine whether a contingent fee contract between a county tax assessor and a private auditing firm is void as against public policy. We hold that, under the facts of this particular contract, it is, and affirm the Final Decision of the North Carolina Property Tax Commission.
In May 1988, the tax assessor of Cabarrus County entered...
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