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IN RE APPEAL OF SAS INSTITUTE INC.

No. COA08-1106.

684 S.E.2d 444 (2009)

In the Matter of the APPEAL OF SAS INSTITUTE INC. FROM A DECISION OF the WAKE COUNTY BOARD OF COMMISSIONERS FOR 2006.

Court of Appeals of North Carolina.

October 6, 2009.

Attorney(s) appearing for the Case

C.B. McLean Jr., Raleigh, for taxpayer SAS Institute Inc.

Shelley T. Eason, Raleigh, for Wake County.

ELMORE, Judge.

This case concerns whether Wake County can levy an ad valorem tax for the year 2003 on a plane owned by the SAS Institute (SAS). The plane was in Delaware on 1 January 2003 and stayed in Delaware through early September 2003 while a custom-made interior was being designed and installed; the plane was then returned to Wake County, where it was used by SAS through the end of 2003. The Wake County Assessor...

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