Appeal of Tyleta W. Morgan

COA06-1423, Appeal of Tyleta W. Morgan v. Henderson County, remand from Supreme Court. "This case is remanded to the North Carolina Property Tax Commission for further proceedings in accordance with the attached opinion of the Supreme Court.

582A07, Appeal of Tyleta W. Morgan v. Henderson County, Supreme Court case of COA06-1423 and 05 PTC 192. "It is therefore considered and adjudged by the Court here that the opinion of the Court be certified to the said North Carolina Court of Appeals to the intent that the judgement of the Court of Appeals is Reversed and Remanded."

COA06-1423, Appeal of Tyleta W. Morgan v. Henderson County, Court of Appeals case of 05 PTC 192. "In closing, it may well be troubling that a taxing authority can, under the immaterial irregularity provisions of N.C. Gen. Stat. § 105-394, go back 10 years to assess property that the authority has neglected to assess in a timely fashion through no fault of the taxpayer."

05 PTC 192, Appeal of Tyleta W. Morgan v. Henderson County, immaterial irregularity. "As matter of law, the Taxpayer questions the Tax Assessor's reliance upon the General Statutes, in particular, N.C. Gen. Stat. § § 105-394(3) and (11) to recover property taxes, plus interest, on the subject residence for tax years 1995 through 2003."