{
  "id": 790129,
  "name": "IN THE MATTER OF: THE MOSES H. CONE MEMORIAL HOSPITAL & ROGER C. COTTEN",
  "name_abbreviation": "In re the Moses H. Cone Memorial Hospital",
  "decision_date": "1995-04-07",
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    "date_added": "2019-08-29",
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  "casebody": {
    "judges": [],
    "parties": [
      "IN THE MATTER OF: THE MOSES H. CONE MEMORIAL HOSPITAL & ROGER C. COTTEN"
    ],
    "opinions": [
      {
        "text": "PER CURIAM.\nTaxpayer-appellee, The Moses H. Cone Memorial Hospital (\u201cthe Hospital\u201d), was assessed ad valorem taxes for its child care center by the Guilford County Tax Assessor for tax year 1990. The Hospital duly filed an application for exemption under the provisions of N.C.G.S. \u00a7 105-278.8. The Guilford County Board of Equalization and Review (\u201cthe Board\u201d) reversed the decision of the Guilford County Tax Assessor, Roger C. Cotten, and determined that the property was exempt from ad valorem taxation. This decision was appealed to the North Carolina Property Tax Commission (\u201cthe Commission\u201d) by Roger Cotten, in his individual capacity and in his own behalf as a property owner in Guilford County pursuant to N.C.G.S. \u00a7 105-290(b), because this statute has been interpreted to \u201cconspicuously omit[] a right of appeal to the Commission by a county or any county official on behalf of a county.\u201d In re Appeal of Forsyth County, 104 N.C. App. 635, 637, 410 S.E.2d 533, 534 (1991), disc. rev. denied, 330 N.C. 851, 413 S.E.2d 551 (1992). N.C.G.S. \u00a7 105-290(b) provides that \u201c[a]ny 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.\u201d\nFor 1991, the child care center was again assessed ad valorem taxes by the tax assessor. The Hospital filed another application for exemption to the new Board, which this time upheld the tax assessment and determined that the child care center was not entitled to exemption from ad valorem taxes under N.C.G.S. \u00a7 105-278.8. This decision was appealed to the Commission by the Hospital, which consolidated the appeal with Cotten\u2019s 1990 appeal. The Commission then affirmed the 1991 decision and reversed the 1990 decision, thus denying exemption to the child care center for both years.\nOn 22 December 1992, the Hospital filed written notice of appeal to the North Carolina Court of Appeals. On 15 February 1994, the Court of Appeals reversed the Commission on all issues, dismissing Mr. Cotten\u2019s appeal and granting tax exemption to the child care facility for both 1990 and 1991. In re Moses H. Cone Memorial Hospital, 113 N.C. App. 562, 439 S.E.2d 778 (1994). On 16 June 1994, this Court granted Guilford County\u2019s petition for discretionary review and taxpayer Roger Cotten\u2019s petition for writ of certiorari.\nAfter reviewing the briefs and record and listening to oral arguments, we conclude that taxpayer Cotten\u2019s petition for writ of certiorari as to whether he had standing to appeal the 1990 decision of the Board was improvidently allowed. For the reasons stated in In re Moses H. Cone Memorial Hospital, 113 N.C. App. 562, 439 S.E.2d 778, we conclude that the decision of the Court of Appeals should be affirmed as to the issue of whether the Hospital\u2019s child care center was actually and exclusively used for a charitable hospital purpose as required by N.C.G.S. \u00a7 105-278.8.\nAFFIRMED IN PART.\nWRIT OF CERTIORARI IMPROVIDENTLY ALLOWED IN PART.",
        "type": "majority",
        "author": "PER CURIAM."
      }
    ],
    "attorneys": [
      "Wilson & Iseman, L.L.P., by G. Gray Wilson and Urs R. Gsteiger, for taxpayer-appellee The Moses H. Cone Memorial Hospital.",
      "Nichols, Caffrey, Hill & Evans, L.L.P., by Fred T. Hamlet and ToNola D. Brown, for taxpayer-appellant Roger C. Cotten.",
      "Guilford, County Attorney\u2019s Office, by Gregory L. Gorham and J. Edwin Pons, Deputy County Attorneys, for appellant Guilford County.",
      "Brooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., by Jim W. Phillips, Jr. and Forrest W. Campbell, Jr., on behalf of The North Carolina Hospital Association, amicus curiae."
    ],
    "corrections": "",
    "head_matter": "IN THE MATTER OF: THE MOSES H. CONE MEMORIAL HOSPITAL & ROGER C. COTTEN\nNo. 148PA94\n(Filed 7 April 1995)\nTaxation \u00a7 30 (NCI4th)\u2014 hospital\u2019s child care center \u2014 exemption from ad valorem taxes\nThe decision of the Court of Appeals that a nonprofit hospital\u2019s child care center was actually and exclusively used for a charitable hospital purpose and was thus exempt from ad valorem taxation under N.C.G.S. \u00a7 105-278.8 is affirmed.\nAm Jur 2d, State and Local Taxation \u00a7\u00a7 362 et seq.\nOn Guilford County\u2019s petition for discretionary review pursuant to N.C.G.S. \u00a7 7A-31, and on taxpayer Roger C. Cotten\u2019s petition for writ of certiorari of constitutional issues pursuant to N.C.G.S. \u00a7 7A-32(b), from a decision of the Court of Appeals, 113 N.C. App. 562, 439 S.E.2d 778 (1994), vacating in part and reversing in part a Final Decision entered 24 November 1992 by the North Carolina Property Tax Commission. Heard in the Supreme Court 13 February 1995.\nWilson & Iseman, L.L.P., by G. Gray Wilson and Urs R. Gsteiger, for taxpayer-appellee The Moses H. Cone Memorial Hospital.\nNichols, Caffrey, Hill & Evans, L.L.P., by Fred T. Hamlet and ToNola D. Brown, for taxpayer-appellant Roger C. Cotten.\nGuilford, County Attorney\u2019s Office, by Gregory L. Gorham and J. Edwin Pons, Deputy County Attorneys, for appellant Guilford County.\nBrooks, Pierce, McLendon, Humphrey & Leonard, L.L.P., by Jim W. Phillips, Jr. and Forrest W. Campbell, Jr., on behalf of The North Carolina Hospital Association, amicus curiae."
  },
  "file_name": "0093-01",
  "first_page_order": 125,
  "last_page_order": 127
}