Appeal of DG Solar Lessee, LLC

14 PTC 0391, Appeal of DG Solar Lessee, LLC v. Duplin County, denied exclusion application for solar energy electric system property under North Carolina General Statute 105-282.1. "As a result, testimony of Appellant's witness that he was unaware of the application requirement for exclusion of eighty percent (80%) of the property's value from the tax base is not sufficient evidence to constitute a showing of cause good by Appellant (applicant) for failure to make a timely application as provided in N.C. Gen. Stat. § 105-282.1(a1)."