Appeal of The Maharishi Spiritual Center of America

506A02, Appeal of The Maharishi Spiritual Center of America v. Watauga County, Supreme Court case of COA01-644 and 99 PTC 97. "For the reasons stated in the dissenting opinion, we reverse the decision of the Court of Appeals."

COA01-644, Appeal of The Maharishi Spiritual Center of America v. Watauga County, Court of Appeals case dissenting opinion. "Upon considering the record as a whole, the taxpayer failed to meet its burden of proof."

COA01-644, Appeal of The Maharishi Spiritual Center of America v. Watauga County, Court of Appeals case of 99 PTC 97. "We further remand to determine whether the undeveloped property of the Spiritual Center is "reasonably necessary" for the use of the exempted property and therefore should likewise be exempted."

99 PTC 97, Appeal of The Maharishi Spiritual Center of America v. Watauga County, denied exemption application. "The Spiritual Center's exemption requests for the subject properties must be denied under the North Carolina General Statutes as they are written."