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COLEY v. STATE

No. 607A05.

631 S.E.2d 121 (2006)

360 N.C. 493

Diana L. COLEY, Gerald L. Bass, John Walter Bryant, Ronald C. Dilthey, and All Other Taxpayers Similarly Situated v. STATE of North Carolina and Norris Tolson, Secretary of Revenue.

Supreme Court of North Carolina.

June 30, 2006.

Attorney(s) appearing for the Case

Boyce & Isley, P.L.L.C., by G. Eugene Boyce and Philip R. Isley, Raleigh, for plaintiff-appellants.

Roy Cooper, Attorney General, by Kay Linn Miller Hobart, Special Deputy Attorney General, for defendant-appellees.

EDMUNDS, Justice.

In this case, we consider whether the provision of the North Carolina Constitution that forbids a retrospective tax on "acts previously done" applies to a midyear tax increase on income. For the reasons given below, we hold that Article I, Section 16 of the North Carolina Constitution applies to such an increased tax but that the increase here is not unconstitutionally retrospective. Accordingly, we modify...

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