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All opinions are subject to modification and technical correction prior to official publication in the North Carolina Reports and North Carolina Court of Appeals Reports. In the event of discrepancies between the electronic version of an opinion and the print version appearing in the North Carolina Reports and North Carolina Court of Appeals Reports, the latest print version is to be considered authoritative.
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
Taxation_ad valorem_county's failure to assess house_immaterial irregularity_collection of back taxes
A decision by the Court of Appeals that a county's failure to assess a taxpayer's
house for 1995 through 2003 after the owner listed the property was not an “immaterial
irregularity” within the meaning of N.C.G.S. § 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's failure to assess the house does
constitute an “immaterial irregularity” which does not prohibit the collection of back taxes and
interest.
Appeal pursuant to N.C.G.S. § 7A-30(2) from the
decision of a divided panel of the Court of Appeals, 187 N.C.
App. ___, 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.
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.
PER CURIAM.
For 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. REVERSED AND REMANDED.
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