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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…

Charles H. Mercer, Jr., Nick A. Zotos.

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…

Charles H. Mercer, Jr..

An entertaining display of thin and false apparel: the dividing line between conduct and protected speech in Hest v. State

USA - January 30 2013 While permitting certain casino activity on Native American lands within the state and implementing a statewide education lottery, the North Carolina…

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.

Charles H. Mercer, Jr..

Timeliness of county-level appeals in North Carolina (In re Appeal of DCF IV, LLC)

USA - May 25 2010 As practitioners of property tax know well, the intricacies of valuation issues in ad valorem cases are both fascinating and endless.

Charles H. Mercer, Jr..