Appeal of ELE, Inc.

93A90, Appeal of ELE Inc. v. Bertie County, Supreme Court case of 8810PTC828. "The decision of the Court of Appeals is AFFIRMED."

8810PTC828, Appeal of ELE Inc. v. Bertie County, court of appeals case for 86 PTC 295. "We also conclude that it was not prejudicial error for the Property Tax Commission to give consideration to the Internal Revenue Code provisions under which the corporate reorganization was accomplished."

86 PTC 295, Appeal of ELE Inc. v. Bertie County, denial of present-use value assessment due to ownership. "The Commission concludes, based upon the specific facts presented in this case, that the appellant, ELE, Inc., qualifies for present use treatment for the years 1984, 1985, and 1986."