Appeal of Rock Solar Energy Plant LLC

14 PTC 0188, Appeal of Rock Solar Energy Plant LLC v. Randolph County, solar energy electric system. "As a result, testimony by Appellant's witness that he was unaware of the application requirement for exclusion of eighty percent (80%) of the property's value from the tax base is not sufficient to constitute a showing of cause good by Appellant (applicant) for failure to file an untimely application as required by N.C. Gen. Stat. § 105-282.1(a1) for tax year 2013."