Appeal of Dixie Building, LLC

COA13-1170, Appeal of Dixie Building, LLC v. Guilford County, Court of Appeals case of 13 PTC 124. "Because 2012 was a revaluation year for Guilford County, the Guilford County Board set 2 July 2012 at the deadline for appeal requests for that year and because Dixie Building did not submit its hearing request by that date, Dixie Building did not timely request an appeal of the revaluation of the Dixie properties for the tax year 2012. The Commission, therefore, properly dismissed Dixie Building's revaluation appeal."

13 PTC 124, Appeal of Dixie Building, LLC v. Guilford County, motion to dismiss. "The Commission, having heard and considered the arguments of counsel, and all matters of records, Orders that Guilford County's Motion to Dismiss Appellant's appeal is granted since the matter is not properly before the Commission as provided by statute."