Appeal of Northern Telecom, Inc.

90 PTC 409 and 91 PTC 26, Appeal of Northern Telecom, Inc. v. Durham County, motion in limine, business personal property audits, discovery, motion to declare discovery null and void and to suppress use of information illegally obtained. "The Commission concludes that the County's attempt to "discover" the Taxpayer's property under the provisions of G.S.. 105-312 was void because it resulted directly from the County's entry into a contract that was void as against public policy."

9210PTC245, Appeal of Northern Telecom, Inc. v. Durham County, Court of Appeals case of 90 PTC 409 and 91 PTC 26. "In the present case, the parties were not notified of the Commission's decision until the Commission's order was entered on 4 November 1991."

91 PTC 26, 92 PTC 413, and 93 PTC 23, Appeal of Northern Telecom, Inc. v. Durham County, discovery of leasehold improvements, construction in progress "CIP". "The County's appraisal of the equipment comprising the bulk of the value under appeal was excessive in that the County failed to consider elements enumerated in G.S.. 105-317.1 that substantially affect the value of the subject property."

94 PTC 60, Appeal of Northern Telecom, Inc. v. Durham County, Cost Index and Depreciation Schedules, trending tables, obsolescence. "…the property which is subject of this appeal is hereby modified, and the County shall revise its tax records as necessary to reflect the findings and necessary to reflect the findings and the conclusions of the Commission that the true value in money of the Taxpayer's business personal property..."