Durham County appeals the decision of the North Carolina Property Tax Commission reducing the assessed value of Shirley W. Murray's (taxpayer's) manufactured home. Taxpayer's residential manufactured home was situated on leased land, and therefore was classified as personal property and not real property. The Commission found Durham County to have arbitrarily or illegally
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IN RE MURRAY
No. COA05-1470.
635 S.E.2d 477 (2006)
In the Matter of Appeal of Shirley W. MURRAY from the decision of the Durham County Board of Equalization and Review concerning the valuation and taxation of certain personal property for tax year 2003.
Court of Appeals of North Carolina.https://leagle.com/images/logo.png
October 17, 2006.
October 17, 2006.
Attorney(s) appearing for the Case
No brief filed for petitioner-appellee.
Office of the Durham County Attorney, by Lucy Chavis, Assistant County Attorney, for respondent-appellant.
Court of Appeals of North Carolina.
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