IN RE IBM CREDIT CORP.

No. COA11-1144.

731 S.E.2d 444 (2012)

In the Matter of Appeal of IBM CREDIT CORPORATION from the decision of the Durham County Board of County Commissioners concerning the valuation of business personal property for tax year 2001.

Court of Appeals of North Carolina.

August 21, 2012.


Attorney(s) appearing for the Case

Manning Fulton Skinner, P.A., Raleigh, by Michael T. Medford, for taxpayer-appellant IBM Credit Corporation.

Parker Poe Adams & Bernstein LLP, Raleigh, by Charles C. Meeker, for respondent-appellee Durham County.


STROUD, Judge.

IBM Credit Corporation ("IBM") appeals from a final decision of the Property Tax Commission (the "Tax Commission") regarding the tax valuation of 40,779 pieces of leased computer equipment for business personal property taxes in tax year 2001. Based on this Court's mandates in the prior decisions in In re Appeal of IBM Credit Corp., 186 N.C. App. 223, 650 S.E.2d 828 (2007), aff'd per curiam, ...

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