In Re IBM Credit Corp., 657 S.E.2d 355 (N.C. 2008). · Go Syfert
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In Re IBM Credit Corp., 657 S.E.2d 355 (N.C. 2008). Cases Citing This Book View Copy Cite
43 citation events (43 in the last 25 years) across 2 distinct courts.
Strongest positive: In re: Corning Inc. (ncctapp, 2016-06-07)
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2008 2017 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see, e.g." In re: Corning Inc.
N.C. Ct. App. · 2016 · signal: see also · confidence low
To rebut this presumption, the taxpayer must produce "competent, material and substantial evidence" which tends to show that the county used *688 either (1) an arbitrary or (2) illegal method of valuation, and (3) "the assessment substantially exceeded the true value in money of the property." Id. at 563 , 215 S.E.2d at 762 ; see also In re Appeal of IBM Credit Corp. (IBM Credit I), 186 N.C.App. 223 , 226, 650 S.E.2d 828 , 830 (2007) (citations omitted) (clarifying that the taxpayer's burden "is one of production and not persuasion"), aff'd per curiam, 362 N.C. 228 , 657 S.E.2d 355 (2008).
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In the Matter of Appeal of IBM CREDIT CORPORATION from the decision of the Durham County Board of County Commissioners concerning the valuation and taxation of personal property for tax year 2001.
520A07.
Supreme Court of North Carolina.
Mar 7, 2008.
657 S.E.2d 355
Per Curiam.
Published

Manning Fulton & Skinner P.A., by Michael T. Medford and Judson A. Welborn, Raleigh, for taxpayer-appellee.

S.C. Kitchen, Durham County Attorney, Durham, for respondent-appellant.

James B. Blackburn, III, General Counsel, North Carolina Association of County Commissioners; and Lucy Chavis, Assistant Wake County Attorney, for North Carolina Association of County Commissioners, amicus curiae.

PER CURIAM.

AFFIRMED.