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5. Commission Hearing Exhibit 5 - Construction in progress. <br /> <br />6. Commission ~earing Exhibit 6 - Cabarrus County im[~ouement base <br /> rates for model six properties. <br /> <br /> Findings of Fact <br /> <br /> The CO~ission adopts the sti~ulations of the parties in the final <br />pre-hearing Order as part of its Findings of Fact, a~d makes the <br />following additional Findings of Fact: <br /> <br /> 1. The pollution abatement equipment was included in the County's <br /> personal property discovery. The Taxpayer requested exemption <br /> for this property after it was discovered. Late requests for <br /> exemption are permitted in a discovery context; see G.S. I05- <br /> 282.1(c) and In re K-Mart, 79 N.C. App. 725, 340 <br /> <br /> S.E.2d 752, aff'd in part, rev'd in part, 319 N.C. 378, 354 <br /> S.E.2d 468 (1987). The County Board granted the exemption <br /> requested, and the County did not, a~d could not, appeal; see <br /> In re A~:~eal of Forsyth County, 104 N.C. App. 635, 410 S.E.2d <br /> 533 (1991), cert. denied 330 N.C. 851, 413 S.E.2d 551 (1992). <br /> The Commission has no subject matter jurisdiction .over the <br /> pollution abatement equipment. <br /> <br /> 2. In the notice of decision dated 7 November 1990 (a copy of <br /> which was attached to the Taxpayer's notice of ap~eaI in 90 PTC <br /> 426) the County Board assigned a value of $25,463,941 for <br /> discovered real property for each tax year 1989 and 1990. <br /> These values represented al~ heating, ventilation, and air- <br /> conditioning (hereina£~er "I~;AC") ~cIuipment value and <br /> <br />-8- <br /> <br /> <br />