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.
03 PTC 1 and COA04-1181, , Appeal of Westmoreland LG&E Partners v. Halifax County, energy facility, business personal property audit, discovery, income approach, Court of Appeals case. "However, we do not reach these assignments of error, as taxpayer has failed to meet its initial burden of presenting material, competent, and substantial evidence that the tax valuation was arbitrary and illegal."