Appeal of Chapel Hill Day Care Center, Inc.

COA00-998, Appeal of Chapel Hill Day Care Center, Inc. v. Orange County, Court of Appeals case of 98 PTC 167. "The North Carolina Property Tax Commission's order denying CHDSS's application for tax exemption is hereby Affirmed."

98 PTC 167, Appeal of Chapel Hill Day Care Center, Inc. v. Orange County, church operating a day care, exemption under G.S. 105-278.4. "Taxpayer failed to establish by competent, material and substantial evidence that the subject day care facility is a qualifying institution as described in G.S. 105-278.4."