NCDOR EXPERIENCING HIGH CALL VOLUME
The NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
14 PTC 0390, Appeal of American Hospitality, Inc. v. Cumberland County, audit of business personal property listings, discovery of unlisted/unreported property, release of late list penalties. "After calling Mr. Mehta and Mr. Perrier as witnesses, Appellant did not provide any evidence tending to show that the County's assessment of $1,000,424 for unreported business personal property for 2008 through 2013, $12,762.96 for additional taxes and $5,985.80 for late listing penalties did not comply with N.C. Gen. Stat. § 105-312(g) and -312(h)."