Appeal of The Church of the Creator

9010PTC858, Appeal of The Church of the Creator v. Macon County, Court of Appeals case of 89 PTC 61. "In this case, the Commission has interpreted the statute in a reasonable way so as to protect the rights of counties to challenge continuing exemptions without doing damage to any of the Act's provisions. Respondent has failed to show that its substantial rights have been prejudiced in any of the ways set out in N.C. Gen. Stat. § 105-345.2."

9010PTC858, Appeal of The Church of the Creator v. Macon County, Court of Appeals case of 89 PTC 61 dissent. "Since the respondent's assessor followed the procedure outlined in N.C. Gen. Stat. § 105-282.1.(c) and 312, I would reverse the Property Tax Commission's decision as being an error of law, to wit: an erroneous interpretation of the Machinery Act."

89 PTC 61, Appeal of The Church of the Creator v. Macon County, removal of property tax exemption under G.S. 105-278.3. "The existence of late application provisions in subsection 282.1(a)(4), in the Commission's view, cannot justify the procedure employed by the County Assessor.