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Home / Courts / N.C. Court of Appeals / Taxation – Property Tax – Personal Property – Manufacturer’s Inventory – Finished Goods – Airplane Tires – Testing Facility (access required)

Taxation – Property Tax – Personal Property – Manufacturer’s Inventory – Finished Goods – Airplane Tires – Testing Facility (access required)

In re Appeal of Michelin North America, Inc. (Lawyers Weekly No. 011-111-16, 12 pp.) (Robert Hunter Jr., J.) Appealed from the Property Tax Commission. N.C. App. Holding: Where (1) the county does not challenge the Property Tax Commission’s finding that the taxpayer – which tests airplane tires – is a manufacturer and (2) the county concedes ...

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