Appeal of Avalon Farm

15 PTC 0004, Appeal of Avalon Farm v. Iredell County, motion for summary judgement. "There are no disputed facts that the operation of Avalon Farm, Inc., nor the use of the Property, differed from the record in 13 PTC 778 that would support property tax exemption status for tax year 2014."

13 PTC 778, Appeal of Avalon Farm v. Iredell County, charitable exemption. "The Appellant provides service in exchange for fees. The Appellant charges market rates for its services. But the Appellant accounts for all monies it receives, including fees paid to it for services rendered, as "contributions." This is an incorrect characterization of many of the payments the Appellant receives."