GEER, Judge.
IBM Credit Corporation appeals from a final decision of the Property Tax Commission upholding Durham County's valuation of 40,779 pieces of leased computer equipment for business personal property taxes in tax year 2001. IBM Credit contends that the County's valuation exceeds the equipment's "true value in money" in violation of N.C. Gen.Stat. § 105-283 (2005). IBM Credit also argues, however, that the Commission did not properly apply the burden...
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