Appeal of Weyerhaeuser Company

COA95-1168, Appeal of Weyerhaeuser Company v. Craven County, Court of Appeals case of 95 PTC 59, audit of personal property tax listings, discovery of unlisted property, pollution abatement equipment, application for exemption/exclusion on unlisted property. "In addition, as appellant's brief admits, "the Commission clearly does not have jurisdiction over a question of refund or release arising under N.C. Gen. Stat. § 105-381." Thus, we find the Commission was not required to make findings of fact in its order dismissing Weyerhauser's appeal. The Commission's order is affirmed."

94 PTC 59, Appeal of Weyerhaeuser Company v. Craven County, audit of personal property tax listing, discovery of unlisted property, pollution control equipment, motion to dismiss. "The County having filed a Motion to dismiss Taxpayer's appeal; and the Commission having heard arguments of counsel concerning the County's Motion to Dismiss and having considered the stipulations of parties, and having reviewed the documents filed in this matter, and having reviewed the applicable statutory provisions enters the following Order: IT IS THEREFORE ORDERED< ADJUDGE AND DECREED that Taxpayer's appeal be and is hereby DISMISSED."