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  5. 582 S.E.2d 645 (2003)
 

IN RE UNIV. FOR STUDY OF HUMAN GOODNESS

No. COA02-831.

582 S.E.2d 645 (2003)

In the Matter of The UNIVERSITY FOR THE STUDY OF HUMAN GOODNESS AND CREATIVE GROUP WORK.

Court of Appeals of North Carolina.

July 15, 2003.

Attorney(s) appearing for the Case

W. Thomas White, Winston-Salem, for taxpayer-appellant.

Office of Forsyth County Attorney, by Assistant County Attorney B. Gordon Watkins, III, for Forsyth County-appellee.

McGEE, Judge.

The University for the Study of Human Goodness and Creative Group Work (taxpayer) filed an application for property tax exemption for the year 2000 with the Forsyth County Tax Office dated 17 May 2000. The Forsyth County Board of Equalization and Review (the Board) denied taxpayer's application on 21 September 2000. Taxpayer gave notice of appeal to the North Carolina Property Tax Commission (the Commission) in a letter dated 30 September 2000.

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