Appeal of SAS Institute Inc.

COA08-1106, Appeal of SAS Institute Inc. v. Wake County, Court of Appeals case of 07 PTC 209. "I would hold that SAS owed no ad valorem tax on the aircraft for the tax year 2003 and would reverse the decision of the Property Tax Commission."

07 PTC 209, Appeal of SAS Institute Inc. v. Wake County, corporate jet purchased in "green" condition, situs. "The subject aircraft had tax situs in Wake County, North Carolina on 1 January 2003, and Wake County may lawfully assess 2003 ad valorem tangible personal property taxes against the subject aircraft that SAS Institute Inc. purchased in November of 2002."