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How To Overcome ‘Special Purpose’ Property Classification in Ad Valorem Valuation: In re Appeal of Corning Inc.

USA - October 18 2016 County tax assessors sometimes contend a commercial or industrial property is a “special purpose” property and, on that basis, determine there is no…

Reed J. Hollander.

2015 North Carolina Tax Law Updates in Review

USA - March 25 2016 In 2015, the North Carolina General Assembly made some modest changes in a continuation of its 2013 efforts in overhauling the State's tax system to…

Reed J. Hollander, Nick A. Zotos.

After the deal is done: overcoming economic development legal challenges

USA - May 5 2014 Since the 1996 Maready v. City of Winston Salem case, there have been several challenges to North Carolina economic incentives brought in a variety…

In Re Ocean Isle Palms LLC: the North Carolina Supreme Court restricts the ability of assessors to change property values outside of country-wide revaluations

USA - April 2 2013 In a case of first impression, the North Carolina Supreme Court determined that a county may not modify its real property appraisal methodologies in…

Reed J. Hollander.

Recent changes to sales and use tax overpayment credits in North Carolina

USA - April 30 2012 In Technocom Business Systems, Inc. v NC Dept. of Revenue, the North Carolina Court of Appeals rendered a decision which substantially changed the ability of North Carolina taxpayers to obtain a credit, against certain use tax obligations, for sales taxes improperly remitted to the Department for years up through 2011.

Reed J. Hollander.