{ "id": 8523462, "name": "IN THE MATTER OF: THE APPEAL OF FORSYTH COUNTY AND ITS ASSESSOR CONCERNING THE APPRAISAL OF CERTAIN PROPERTY OWNED BY TURNPIKE PROPERTIES, INC. (RAMADA INN NORTH) BY THE FORSYTH COUNTY BOARD OF EQUALIZATION AND REVIEW FOR 1988", "name_abbreviation": "In re the Appeal of Forsyth County", "decision_date": "1991-12-03", "docket_number": "No. 9110PTC13", "first_page": "635", "last_page": "637", "citations": [ { "type": "official", "cite": "104 N.C. App. 635" } ], "court": { "name_abbreviation": "N.C. Ct. App.", "id": 14983, "name": "North Carolina Court of Appeals" }, "jurisdiction": { "id": 5, "name_long": "North Carolina", "name": "N.C." }, "cites_to": [ { "cite": "9 ALR4th 428", "category": "reporters:specialty", "reporter": "A.L.R. 4th", "opinion_index": -1 }, { "cite": "388 S.E.2d 457", "category": "reporters:state_regional", "reporter": "S.E.2d", "year": 1989, "pin_cites": [ { "parenthetical": "holding that neither county nor county tax assessor had standing under former statute to appeal to the Tax Commission from the decision of its County Board of Equalization and Review" } ], "opinion_index": 0 }, { "cite": "325 N.C. 707", "category": "reporters:state", "reporter": "N.C.", "case_ids": [ 2492717, 2491216, 2488499, 2492885, 2490360 ], "year": 1989, "pin_cites": [ { "parenthetical": "holding that neither county nor county tax assessor had standing under former statute to appeal to the Tax Commission from the decision of its County Board of Equalization and Review" } ], "opinion_index": 0, "case_paths": [ "/nc/325/0707-04", "/nc/325/0707-03", "/nc/325/0707-02", "/nc/325/0707-01", "/nc/325/0707-05" ] }, { "cite": "382 S.E.2d 772", "category": "reporters:state_regional", "reporter": "S.E.2d", "year": 1989, "pin_cites": [ { "parenthetical": "holding that neither county nor county tax assessor had standing under former statute to appeal to the Tax Commission from the decision of its County Board of Equalization and Review" } ], "opinion_index": 0 }, { "cite": "95 N.C. App. 324", "category": "reporters:state", "reporter": "N.C. App.", "case_ids": [ 8520631 ], "year": 1989, "pin_cites": [ { "parenthetical": "holding that neither county nor county tax assessor had standing under former statute to appeal to the Tax Commission from the decision of its County Board of Equalization and Review" } ], "opinion_index": 0, "case_paths": [ "/nc-app/95/0324-01" ] }, { "cite": "N.C. Gen. Stat. \u00a7 105-324", "category": "laws:leg_statute", "reporter": "N.C. Gen. Stat.", "pin_cites": [ { "page": "(b)" } ], "opinion_index": 0 }, { "cite": "N.C. Gen. Stat. \u00a7 105-290", "category": "laws:leg_statute", "reporter": "N.C. Gen. Stat.", "weight": 6, "pin_cites": [ { "page": "(b)" }, { "page": "(b)" }, { "page": "(b)" }, { "page": "(b)" }, { "page": "(b)(l)" }, { "page": "(b)" } ], "opinion_index": 0 } ], "analysis": { "cardinality": 294, "char_count": 5807, "ocr_confidence": 0.753, "pagerank": { "raw": 3.0474500916848446e-07, "percentile": 0.8556850225630915 }, "sha256": "f14cf49e25a3b9678978e4422baa1da0b1d4ccbba75aa33b42b75ebd94dea297", "simhash": "1:6c5e75ef30e81c3a", "word_count": 937 }, "last_updated": "2023-07-14T22:39:04.224888+00:00", "provenance": { "date_added": "2019-08-29", "source": "Harvard", "batch": "2018" }, "casebody": { "judges": [ "Judges Parker and Wynn concur." ], "parties": [ "IN THE MATTER OF: THE APPEAL OF FORSYTH COUNTY AND ITS ASSESSOR CONCERNING THE APPRAISAL OF CERTAIN PROPERTY OWNED BY TURNPIKE PROPERTIES, INC. (RAMADA INN NORTH) BY THE FORSYTH COUNTY BOARD OF EQUALIZATION AND REVIEW FOR 1988" ], "opinions": [ { "text": "WELLS, Judge.\nPetitioners bring forth fourteen assignments of error for our review. They do not address their first, seventh and thirteenth assignments of error in their brief and they are therefore deemed abandoned. N.C.R. App. P., Rule 28. Petitioners contend the Commission erred in concluding that N.C. Gen. Stat. \u00a7 105-290(b) does not give petitioners the right to appeal from a decision of the local County Board of Equalization and Review. We disagree. The language set out in N.C. Gen. Stat. \u00a7 105-290(b) being dispositive to the issue of petitioners\u2019 right to appeal to the Commission, we limit our discussion to petitioners\u2019 assignments which address this issue.\nN.C. Gen. Stat. \u00a7 105-290(b) provides:\n(b) Appeals from Appraisal and Listing Decisions. \u2014 The Property Tax Commission shall hear and decide appeals from decisions concerning the listing, appraisal, or assessment of property made by county boards of equalization and review and boards of county commissioners. Any property owner of the county may except to an order of the county board of equalization and review or the board of county commissioners concerning the listing, appraisal, or assessment of property and appeal the order to the Property Tax Commission. (Emphasis added.)\nPetitioners contend the language \u201cany property owner\u201d found in N.C. Gen. Stat. \u00a7 105-290(b) can be construed to include the county itself because the county owns property within its own boundaries. However, this argument fails to recognize the restrictions found in N.C. Gen. Stat. \u00a7 105-290(b)(l), which states in pertinent part:\nIn such cases, taxpayers and persons having ownership interests in the property subject to taxation may file separate appeals or joint appeals at the election of one or more of the taxpayers. (Emphasis added.)\nIt is clear by the language contained in this paragraph that the Legislature intended the right of appeal in these cases to extend only to taxpayers or those persons who have ownership interests in the property subject to taxation. In this case, Forsyth County is neither a taxpayer nor a person having ownership interest in the property subject to taxation.\nThe intent of our Legislature to restrict the class of persons who may appeal such cases to the Commission is evidenced by the repealing of former N.C. Gen. Stat. \u00a7 105-324(b). This statute allowed a \u201cproperty owner of a county or member of the board of county commissioners or board of equalization and review\u201d to appeal to the Commission. (Emphasis added.) This statute was repealed effective January 1, 1988 and appeals in such cases are now governed by N.C. Gen. Stat. \u00a7 105-290(b). The language of the new statute conspicuously omits a right of appeal to the Commission by a county or any county official on behalf of a county. Compare In re Appeal of Moravian Home, Inc., 95 N.C. App. 324, 382 S.E.2d 772, rev. denied and appeal dismissed, 325 N.C. 707, 388 S.E.2d 457 (1989) (holding that neither county nor county tax assessor had standing under former statute to appeal to the Tax Commission from the decision of its County Board of Equalization and Review). Petitioners failed to show any statutory right to appeal to the Commission and we therefore affirm the dismissal of this appeal.\nAffirmed.\nJudges Parker and Wynn concur.", "type": "majority", "author": "WELLS, Judge." } ], "attorneys": [ "Davida W. Martin and P. Eugene Price, Jr., for petitioner-appellants.", "Petree Stockton & Robinson, by G. Gray Wilson and Urs R. Gsteiger, for respondent-appellee." ], "corrections": "", "head_matter": "IN THE MATTER OF: THE APPEAL OF FORSYTH COUNTY AND ITS ASSESSOR CONCERNING THE APPRAISAL OF CERTAIN PROPERTY OWNED BY TURNPIKE PROPERTIES, INC. (RAMADA INN NORTH) BY THE FORSYTH COUNTY BOARD OF EQUALIZATION AND REVIEW FOR 1988\nNo. 9110PTC13\n(Filed 3 December 1991)\nTaxation \u00a7 25.11 (NCI3d| \u2014 property tax \u2014 appeal by county to Property Tax Commission \u2014 no standing\nThe Property Tax Commission properly dismissed the appeal of petitioner Forsyth County and its assessor from the State Board of Equalization and Review. It is clear by language contained in N.C.G.S. \u00a7 105-290(b) that the Legislature intended the right of appeal in these cases to extend only to taxpayers or those persons who have ownership interests in the property subject to taxation. In this case, Forsyth County is neither a taxpayer nor a person having ownership interest in the property subject to taxation, and the language of the new statute conspicuously omits a right of appeal to the Commission by a county or any county official on behalf of a county.\nAm Jur 2d, State and Local Taxation \u00a7\u00a7 807, 810, 1142.\nStanding of one taxpayer to complain of underassessment or nonassessment of property of another for state and local taxation. 9 ALR4th 428.\nAppeal by Forsyth County and its tax assessor from an order of the North Carolina Property Tax Commission entered 10 October 1990. Heard in the Court of Appeals 14 October 1991.\nThis is an appeal from the North Carolina Property Tax Commission (hereinafter the Commission), sitting as the State Board of Equalization and Review (hereinafter the Board). Petitioner Forsyth County and its assessor appeals the Commission\u2019s order dismissing petitioners\u2019 appeal from the Board. In 1988, the Forsyth County Tax Assessor valued property held by Turnpike Properties, Inc. at $3,285,700 for tax purposes. Turnpike Properties appealed this assessment to the Board and on 18 April 1989, the Board rendered a decision reducing the assessed value of property owned by Turnpike Properties, Inc. from $3,285,700 to $2,035,000.\nPetitioners filed notice of appeal and application for hearing with the Commission. Respondent, Turnpike Properties, Inc., filed a motion to dismiss. The Commission granted Turnpike\u2019s motion to dismiss petitioners\u2019 appeal, finding petitioners lacked standing to appeal a decision of the Board. Petitioners appeal.\nDavida W. Martin and P. Eugene Price, Jr., for petitioner-appellants.\nPetree Stockton & Robinson, by G. Gray Wilson and Urs R. Gsteiger, for respondent-appellee." }, "file_name": "0635-01", "first_page_order": 663, "last_page_order": 665 }