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IN RE PAVILLON INTERNATIONAL

No. COA03-1357.

601 S.E.2d 307 (2004)

In the Matter of The Appeal of PAVILLON INTERNATIONAL from the decision of the Polk County Board of Equalization and Review concerning property tax exemption for tax year 2001.

Court of Appeals of North Carolina.

September 7, 2004.

Attorney(s) appearing for the Case

Parker, Poe, Adams & Bernstein, L.L.P., by Charles C. Meeker and Cynthia L. Wittmer, Raleigh, for Polk County, appellant.

Nelson, Mullins, Riley, & Scarborough, L.L.P., by Charles H. Mercer, Jr. and Reed J. Hollander, Raleigh, for Pavillon International, appellee.

CALABRIA, Judge.

Polk County appeals the final decision of the North Carolina Property Tax Commission ("Commission"), which determined Pavillon International ("Pavillon") was exempt from ad valorem taxation pursuant to N.C. Gen.Stat. § 105-278.7 (2003). We affirm.

Pavillon, a Michigan nonprofit corporation with a certificate of authority to conduct affairs in North Carolina, operates a residential treatment center in North Carolina for individuals...

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