Appeal of Blue Ridge Housing Of Bakersville LLC

COA12-941, Appeal of Blue Ridge Housing Of Bakersville LLC v. Mitchell County, Court of Appeals case of 11 PTC 162, certification of judgement.

COA12-941, Appeal of Blue Ridge Housing Of Bakersville LLC v. Mitchell County, Court of Appeals case of 11 PTC 162. "We conclude the Commission did not err in reversing the County Board's determination."

11 PTC 162, Appeal of Blue Ridge Housing Of Bakersville LLC v. Mitchell County, apartment buildings, low income housing, property tax exemption. "Since CCV qualifies for exemption from ad valorem taxation pursuant to N.C. Gen. Stat. 105-278.6(a)(8), then the Mitchell County Assessor's discovery and taxation of the subject property, and the County Board's decision to uphold the discovery and taxation is not proper under the provisions of the Machinery Act and applicable North Carolina law."