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.
8012SC130, Appeal of W.R. Company v. Cumberland County, Court of Appeals case of 78 CVS 1914, application denial for present-use value, not actively engaged, ownership, principal business. "The principal business of petitioner is not farming land but selling land. Such a principal business activity does not qualify for present use valuation. The decision of the trial court reversing the decision of the Property Tax Commission is Reversed."