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Article: NORTH CAROLINA COURT OF APPEALS ISSUES OPINION REGARDING MATTER OF APPEAL OF SAS INSTITUTE
- Article from:
- US Fed News Service, Including US State News
- Article date:
- October 16, 2009
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RALEIGH, N.C., Oct. 6 -- The North Carolina Court of Appeals issued the following opinion:
IN THE MATTER OF THE APPEAL OF SAS INSTITUTE INC. FROM A DECISION OF THE WAKE COUNTY BOARD OF COMMISSIONERS FOR 2006.
Property Tax Commission No. 07 PTC 209
Appeal by taxpayer from judgment entered by Chairman Terry L. Wheeler of the Property Tax Commission. Heard in the Court of Appeals 11 February 2009.
C.B. McLean Jr. for taxpayer SAS Institute Inc. Shelley T. Eason for Wake County.
ELMORE, Judge.
This case concerns whether Wake County can levy an ad valorem tax for the year 2003 on a plane owned by the SAS Institute (SAS).
The plane was in Delaware on 1 January 2003 and stayed in Delaware through ...