# In re Appeal of Philip Morris U.S.A.

> Court of Appeals of North Carolina · August 18, 1999 · 130 N.C. App. 529

URL: https://www.frixlaw.com/law-library/cases/8894471

## Case

- **Full name:** In the Matter of: Appeal of Philip Morris U.S.A. from the decision of the Cabarrus County Board of Equalization and Review concerning real property taxation for 1994
- **Court:** Court of Appeals of North Carolina
- **Decided:** August 18, 1999
- **Citations:** 130 N.C. App. 529
- **Precedential status:** Published
- **Opinion:** Concurrence by Martinmark
- **Judges:** John, Mark, Martin, Walker
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/8894471

## Opinion text

Judge Martin, Mark D.,
concurring.
On 24 June 1994 the Cabarrus County Tax Assessor advised the taxpayer that the real property associated with its Cabarrus County facility had a value, as of 1 January 1994, of $266,875,870.
On appeal to the Cabarrus County Board of Equalization and Review, the taxpayer’s real property was assessed, as of 1 January 1994, at $302,122,140, a 13% increase from the Cabarrus County Tax Assessor.
Finally, on appeal to the North Carolina Property Tax Commission, the Commission entered a final decision on 18 March 1997 assessing the value of the real property as of 1 January 1994 at $335,686,000, a 25% increase from the original assessment.
Notwithstanding the de novo nature of administrative tax appeals, the perception left by the present case, whether warranted or unwarranted, is that the taxpayer was punished for exercising its legal right of administrative review. Nevertheless, I discern no legal error and therefore concur in the majority opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/8894471. Public record. Not legal advice.