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IN THE MATTER OF APPEALS OF NORTHERN TELECOM, INC.

No. 9210PTC245.

435 S.E.2d 367 (1993)

112 N.C. App. 215

In the Matter of the Appeals of NORTHERN TELECOM, INC. From Orders of the Durham County Board of Commissioners Concerning Assessments for Tax Years 1984-1991.

Court of Appeals of North Carolina.

October 5, 1993.

Attorney(s) appearing for the Case

Robinson Maready Lawing & Comerford by William F. Maready and Michael L. Robinson, Winston-Salem, for appellant/cross-appellee the County of Durham.

Maupin Taylor Ellis & Adams, P.A. by Charles B. Neely, Jr., Nancy S. Rendleman and Linda F. Nelson, Raleigh, for appellee/cross-appellant Northern Telecom Inc.

ORR, Judge.

This appeal involves the tax assessment for business personal property owned by Northern Telecom, Inc. in Durham County. The County appeals from the order of the Property Tax Commission finding its discovery tax assessment null and void based on a contingency fee contract between the County and an outside auditing firm, TEC. NTI cross-appeals the Commission's failure to consider NTI's constitutional arguments that relate to the contingency fee contract...

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