IN RE MAHARISHI SPIRITUAL CENTER OF AMERICA

No. COA01-644.

569 S.E.2d 3 (2002)

In Matter of the Appeal of the MAHARISHI SPIRITUAL CENTER of AMERICA 639 Whispering Hills Road, Suite 112 Boone, North Carolina 28607. From the listing and taxation of the herein described property by Watauga County for 1999.

Court of Appeals of North Carolina.

August 20, 2002.


Attorney(s) appearing for the Case

Moore & Van Allen, PLLC, by Charles H. Mercer, Jr., John S. Hughes, and Reed J. Hollander, for taxpayer-appellant.

Parker, Poe, Adams & Bernstein, L.L.P., by Charles C. Meeker, Jason J. Kaus and Jeffery M. Hedrick, County Attorney, for Watauga County-appellee.


WYNN, Judge.

The Maharishi Spiritual Center challenges the North Carolina Tax Commission's finding that pertinent real and personal property owned by the Spiritual Center is not entitled to an educational exemption under N.C. Gen. Stat. § 105.278.4. Because we find that some of the Tax Commission's findings are not supported by substantial evidence in view of the entire record, we reverse and remand in part.

The Maharishi Spiritual Center operates as...

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