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Home / Courts / N.C. Court of Appeals / Taxation – Real Property – Valuation Method – Taxpayer’s Burden of Production – Substantial Difference (access required)

Taxation – Real Property – Valuation Method – Taxpayer’s Burden of Production – Substantial Difference (access required)

In re Lowe’s Home Centers, LLC (Lawyers Weekly No. 011-032-18, 12 pp.) (Philip Berger Jr., J.) Appealed from the Property Tax Commission. N.C. App. Holding: By abandoning its $14,572,900 assessed value of the taxpayer’s property in favor of the $16,100,000 opinion of value given by its expert, the county abandoned the presumption of correctness afforded its ...

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