Appeal by Anson County from a decision of the Property Tax Commission entered 1 November 1996 by Vice Chairman Terry L. Wheeler. Heard in the Court of Appeals 23 October 1997. H.P. Taylor, Jr., for Valley Proteins, Inc., taxpayer- appellee. The County argues two errors on appeal. Taxpayer is a corporation conducting business in Anson County, North Carolina.
Taxpayer produces animal food products from meat and poultry waste products.
Taxpayer uses recycling and resource recovery personal property in its business. In the 1994 tax year, taxpayer listed its taxes, specifying in its listing a value for construction in progress, and stating its estimation of the amount that would qualify for the Res Rec exemption. Taxpayer submitted an application for exemption on the AV-10 form on 6 September 1995 in order to receive a formal decision from which to appeal. The Assessor and two Boards of Commissioners denied the application on the grounds that it was not filed within the 1994 tax listing year. Taxpayer appealed to the full Property Tax Commission.