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MATTER OF POP CAPITOL TOWERS, LP

No. COA21-357.

872 S.E.2d 338 (2022)

2022-NCCOA-205

In the MATTER OF the Appeals of: POP CAPITOL TOWERS, LP, P&L Coliseum Residential Developer, LLC, P&L Coliseum, LP.

Court of Appeals of North Carolina.

Filed April 5, 2022.

Attorney(s) appearing for the Case

The Hillis Firm LLC, by Lindsey Walker Hillis , for Taxpayers-Appellants.

Ruff Bond Cobb Wade & Bethune, LLP, by Ronald L. Gibson and Robert S. Adden, Jr. , Charlotte, for Appellee Mecklenburg County.

¶ 1 POP Capitol Towers, LP ("POP"), P&L Coliseum Residential Developer, LLC ("P&L Developer"), and P&L Coliseum, LP ("P&L") (collectively "Taxpayers") argue that their notices of appeal to the Property Tax Commission (the "Commission") were timely because (1) the notices of decision were not properly mailed in...

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