NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
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."