Title: In re IBM Credit Corp.

State: north-carolina

Issuer: North Carolina Supreme Court

Document:

Supreme Court
Slip Opinion
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
No. 520A07 
FILED: 7 MARCH 2008
Appeal pursuant to N.C.G.S. § 7A-30(2) from the
decision of a divided panel of the Court of Appeals, 186 N.C.
App. ___, 650 S.E.2d 828 (2007), remanding a final decision
entered on 30 March 2006 by the North Carolina Property Tax
Commission.  Heard in the Supreme Court 13 February 2008.
Manning Fulton & Skinner P.A., by Michael T. Medford 
and Judson A. Welborn, for taxpayer-appellee.
S.C. Kitchen, Durham County Attorney, 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.