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Subject: Cabarrus County Business Trip <br /> <br />Purpose: <br /> <br />Hearing before the North Carolina Property Tax <br />Commission - Philip Morris's appeal of late <br />listing penalties for personal property taxes <br />for years 1984-1989 <br /> <br />Date: March 22 and 23, 1995 <br /> <br />Attendees: <br /> <br />Jeff Barnhart, Chairman, Board of <br />Commissioners; Tyrone Harward, <br />Chairman, Board of Equal'i~atio~ & <br />Review; Richard Roberts, Vice <br />Chairman, Board of' Equalization & <br />Review; Terry Rowland, Tax <br />Administrator ~" <br /> <br />Upon request by Cabarrus County's legal counsel (David Terry & <br />Charles Meeker), the above mentioned attendees were present at the <br />North Carolina Property Tax Commission hearing regarding the late <br />listing appeal of Philip Morris USA. <br /> <br />The Commission, having received evidence from Philip Morris and <br />having heard argument of counsel, ruled that Philip Morris failed <br />to show that the Caharrus County~Board -of Equalization &-Review <br />abused its discretion or otherwise acted illegally. The Commission <br />ordered that Philip Morris USA's appeal be dismissed. <br /> <br />If this decision is not appealed, approximately $1.6 million in <br />additional revenue will be realized by cabarrus County. <br /> <br />The total cost of this business trip was $607.32 of which $156.20 <br />was attributable to Jeff Barnhart. <br /> <br /> <br />