Appeal of Grandfather Mountain Stewardship Foundation, Inc.

COA13-447, Appeal of Grandfather Mountain Stewardship Foundation, Inc. v. Avery County, Court of Appeal case of 11 PTC 068. "Where the property was not wholly and exclusively used for educational or scientific purposes pursuant to North Carolina General Statutes, sections 105-275(12) and 105-278.7(a), we reverse the order of the North Carolina Property Tax Commission granting Grandfather Mountain Stewardship Foundation exemption from property taxes."

11 PTC 068, Appeal of Grandfather Mountain Stewardship Foundation, Inc. v. Avery County, exclusion denial under North Carolina General Statute 105-275(12) or exemption under North Carolina General Statute 105-278.7. "The Real Property is used wholly and exclusively for scientific and educational purposes. Neither the revenue to fund these purposes nor the incidental use of buildings on the Real Property changes the primary purposes."

11 PTC 068, Appeal of Grandfather Mountain Stewardship Foundation, Inc. v. Avery County, motion to dismiss. "There is no factual basis to grant Avery County's motion to dismiss when the County has interchangeably referred to the property owner during the course of this appeal as both the Foundation and the Corporation."