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IN RE CORNING INC.

No. COA15-954.

786 S.E.2d 816 (2016)

In the Matter of Appeal of: CORNING INCORPORATED from the decisions of the Cabarrus County Board of Equalization and Review Concerning the valuations of certain real property for tax years 2012 and 2013.

Court of Appeals of North Carolina.

June 7, 2016.

Attorney(s) appearing for the Case

Richard M. Koch for Cabarrus County.

Nelson Mullins Riley & Scarborough, LLP, Raleigh, by Charles H. Mercer, Jr. and Reed J. Hollander , and Stavitsky & Associates, LLC, by Bruce J. Stavitsky , for Corning Inc.

Cabarrus County appeals from the Final Decision of the North Carolina Property Tax Commission lowering the assessed property values for Tax Years 2012 and 2013 to the values urged by the taxpayer, Corning Inc. The County argues that the Commission's Final Decision is not supported by competent, material, and substantial evidence,...

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