{
  "id": 491728,
  "name": "IN THE MATTER OF THE APPEAL OF: THE MAHARISHI SPIRITUAL CENTER OF AMERICA, 639 WHISPERING HILLS ROAD, SUITE 112, BOONE, NORTH CAROLINA 28607",
  "name_abbreviation": "In re the Appeal of the Maharishi Spiritual Center of America",
  "decision_date": "2003-05-02",
  "docket_number": "No. 506A02",
  "first_page": "152",
  "last_page": "152",
  "citations": [
    {
      "type": "official",
      "cite": "357 N.C. 152"
    }
  ],
  "court": {
    "name_abbreviation": "N.C.",
    "id": 9292,
    "name": "Supreme Court of North Carolina"
  },
  "jurisdiction": {
    "id": 5,
    "name_long": "North Carolina",
    "name": "N.C."
  },
  "cites_to": [
    {
      "cite": "569 S.E.2d 3",
      "category": "reporters:state_regional",
      "reporter": "S.E.2d",
      "year": 2002,
      "opinion_index": -1
    },
    {
      "cite": "152 N.C. App. 269",
      "category": "reporters:state",
      "reporter": "N.C. App.",
      "case_ids": [
        9249906
      ],
      "year": 2002,
      "opinion_index": -1,
      "case_paths": [
        "/nc-app/152/0269-01"
      ]
    }
  ],
  "analysis": {
    "cardinality": 132,
    "char_count": 1456,
    "ocr_confidence": 0.705,
    "pagerank": {
      "raw": 6.987053737568436e-08,
      "percentile": 0.4225315838877093
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    "sha256": "ffe3e4df1109dcd3f561317d6c1566b7c69458fee85c3c817afe1521d9f6dddc",
    "simhash": "1:a8165eca639b88e4",
    "word_count": 234
  },
  "last_updated": "2023-07-14T16:54:45.083013+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "IN THE MATTER OF THE APPEAL OF: THE MAHARISHI SPIRITUAL CENTER OF AMERICA, 639 WHISPERING HILLS ROAD, SUITE 112, BOONE, NORTH CAROLINA 28607"
    ],
    "opinions": [
      {
        "text": "PER CURIAM.\nFor the reasons stated in the dissenting opinion, we reverse the decision of the Court of Appeals.\nREVERSED.",
        "type": "majority",
        "author": "PER CURIAM."
      }
    ],
    "attorneys": [
      "Moore & Van Allen, PLLC, by Charles H. Mercer, Jr.; John S. Hughes; and Reed J. Hollander, for appellee taxpayer.",
      "Parker, Poe, Adams & Bernstein, by Charles C. Meeker and John J. Butler; and Jeffery M. Hedrick, Watauga County Attorney, for appellant Watauga County."
    ],
    "corrections": "",
    "head_matter": "IN THE MATTER OF THE APPEAL OF: THE MAHARISHI SPIRITUAL CENTER OF AMERICA, 639 WHISPERING HILLS ROAD, SUITE 112, BOONE, NORTH CAROLINA 28607\nFrom the listing and taxation of the herein described property by Watauga County for 1999\nNo. 506A02\n(Filed 2 May 2003)\nTaxation\u2014 ad valorem \u2014 educational exemption \u2014 Maharishi Spiritual Center\nThe decision of the Court of Appeals that the Property Tax Commission erred by concluding that the Maharishi Spiritual Center did not qualify for an educational exemption from ad valorem taxes is reversed for the reasons stated in the dissenting opinion that the evidence supported the Commission\u2019s finding and conclusion that the Spiritual Center\u2019s facilities are not wholly and exclusively used for educational purposes.\nAppeal pursuant to N.C.G.S. \u00a7 7A-30(2) from the decision of a divided panel of the Court of Appeals, 152 N.C. App. 269, 569 S.E.2d 3 (2002), reversing in part and remanding in part a final decision entered 27 December 2000 by the North Carolina Property Tax Commission. Heard in the Supreme Court 7 April 2003.\nMoore & Van Allen, PLLC, by Charles H. Mercer, Jr.; John S. Hughes; and Reed J. Hollander, for appellee taxpayer.\nParker, Poe, Adams & Bernstein, by Charles C. Meeker and John J. Butler; and Jeffery M. Hedrick, Watauga County Attorney, for appellant Watauga County."
  },
  "file_name": "0152-01",
  "first_page_order": 198,
  "last_page_order": 198
}