{
  "id": 4150263,
  "name": "IN THE MATTER OF APPEAL OF TYLETA W. MORGAN from the decision of the Henderson County Board of Equalization and Review concerning the taxation of certain real property for tax years 1995 through 2003",
  "name_abbreviation": "In re Morgan",
  "decision_date": "2008-06-12",
  "docket_number": "No. 582A07",
  "first_page": "339",
  "last_page": "340",
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    {
      "type": "official",
      "cite": "362 N.C. 339"
    }
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  "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": "652 S.E.2d 655",
      "category": "reporters:state_regional",
      "reporter": "S.E.2d",
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      "year": 2007,
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    {
      "cite": "186 N.C. App. 567",
      "category": "reporters:state",
      "reporter": "N.C. App.",
      "case_ids": [
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      "year": 2007,
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        "/nc-app/186/0567-01"
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  "last_updated": "2023-07-14T21:47:03.529976+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
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  "casebody": {
    "judges": [],
    "parties": [
      "IN THE MATTER OF APPEAL OF TYLETA W. MORGAN from the decision of the Henderson County Board of Equalization and Review concerning the taxation of certain real property for tax years 1995 through 2003"
    ],
    "opinions": [
      {
        "text": "PER CURIAM.\nFor the reasons stated in the dissenting opinion, the decision of the Court of Appeals is reversed and this matter is remanded to the Court of Appeals for further remand to the North Carolina Property Tax Commission for further proceedings not inconsistent with this opinion.\nREVERSED AND REMANDED.",
        "type": "majority",
        "author": "PER CURIAM."
      }
    ],
    "attorneys": [
      "DeVore, Acton & Stafford PA, by Fred W. DeVore, III, for taxpayer-appellee.",
      "Parker Poe Adams & Bernstein LLP, by Charles C. Meeker and Benn A. Brewington, III, for appellant Henderson County.",
      "Paul A. Meyer, Assistant General Counsel, North Carolina Association of County Commissioners, amicus curiae."
    ],
    "corrections": "",
    "head_matter": "IN THE MATTER OF APPEAL OF TYLETA W. MORGAN from the decision of the Henderson County Board of Equalization and Review concerning the taxation of certain real property for tax years 1995 through 2003\nNo. 582A07\n(Filed 12 June 2008)\nTaxation\u2014 ad valorem \u2014 county\u2019s failure to assess house\u2014 immaterial irregularity \u2014 collection of back taxes\nA decision by the Court of Appeals that a county\u2019s failure to assess a taxpayer\u2019s house for 1995 through 2003 after the owner listed the property was not an \u201cimmaterial irregularity\u201d within the meaning of N.C.G.S. \u00a7 105-394 so that the county is barred from collecting the back taxes and interest is reversed for the reason stated in the dissenting opinion that the plain language of the statute provides that the county\u2019s failure to assess the house does constitute an \u201cimmaterial irregularity\u201d which does not prohibit the collection of back taxes and interest.\nAppeal pursuant to N.C.G.S. \u00a7 7A-30(2) from the decision of a divided panel of the Court of Appeals, 186 N.C. App. 567, 652 S.E.2d 655 (2007), affirming a final decision entered on 17 July 2006 by the North Carolina Property Tax Commission. Heard in the Supreme Court 7 May 2008.\nDeVore, Acton & Stafford PA, by Fred W. DeVore, III, for taxpayer-appellee.\nParker Poe Adams & Bernstein LLP, by Charles C. Meeker and Benn A. Brewington, III, for appellant Henderson County.\nPaul A. Meyer, Assistant General Counsel, North Carolina Association of County Commissioners, amicus curiae."
  },
  "file_name": "0339-01",
  "first_page_order": 417,
  "last_page_order": 418
}