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IN RE INTERMEDIA COMMUNICATIONS, INC.

No. COA00-862.

548 S.E.2d 562 (2001)

In the Matter of the Appeal of INTERMEDIA COMMUNICATIONS, INC.

Court of Appeals of North Carolina.

June 19, 2001.

Attorney(s) appearing for the Case

Attorney General Michael F. Easley, by Special Deputy Attorney General George W. Boylan, for State Department of Revenue, appellee.

C.B. McLean, Jr., Raleigh, for Intermedia Communications, Inc., appellant.

TYSON, Judge.

Taxpayer, Intermedia Communications, Inc. ("Intermedia"), a public service company, appeals an order of the North Carolina Property Tax Commission ("Commission") dismissing its appeal to the Commission as untimely. We reverse the order of the Commission, and hold that Intermedia's notice of appeal was timely filed.

Facts

The parties stipulated to the following facts: In July 1999, the State Department of Revenue ("Department...

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