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.
15 PTC 215, Appeal of Emotions Organizations v. Duplin County, educational property tax exemption, building not wholly and exclusively used. "Appellant did not wholly and exclusively use the buildings for nonprofit educational purposes when the use of the subject site for occasional celebrations and special events is not a sufficient use to constitute wholly and exclusive use of the Subject Property for educational purposes as provided by N.C. Gen. Stat. § 105-278.7(a)."