Appeal of American Hospitality, Inc.

14 PTC 0390, Appeal of American Hospitality, Inc. v. Cumberland County, audit of business personal property listings, discovery of unlisted/unreported property, release of late list penalties. "After calling Mr. Mehta and Mr. Perrier as witnesses, Appellant did not provide any evidence tending to show that the County's assessment of $1,000,424 for unreported business personal property for 2008 through 2013, $12,762.96 for additional taxes and $5,985.80 for late listing penalties did not comply with N.C. Gen. Stat. § 105-312(g) and -312(h)."